From Mark's Desk:
September 22, 2003

Time for Tax Relief with a Homestead Exemption

by State Senator Mark Norris

As Shelby County property taxes continue to rise, many older residents feel they are being “punished” for a lifetime of fiscal responsibility. The solid investment they made in their homes seems to be coming back to haunt them. Rising property taxes prey upon the appreciated value of their homes. Those on fixed incomes are hit hardest because they do not have extra income to pay the extra tax assessed as the value of their home increases.

At a recent Chamber of Commerce speech, Shelby County Mayor A.C. Wharton said, “Senior citizens are having to make choices between paying for their monthly prescriptions or their taxes.” This does not have to happen. As a county commissioner several years ago, I passed the ordinance which allows Shelby County seniors on fixed incomes to defer payment of their property taxes. Similar relief is available for disabled homeowners and disabled veterans. But few of our citizens are taking advantage of this opportunity.

In order to provide more meaningful tax relief for all seniors regardless of income, I am sponsoring legislation in the 103rd Tennessee General Assembly for a Homestead Exemption in Tennessee. The Tennessee Constitution currently prohibits distinctions between taxpayers based on age or income. Article II, Section 28 requires that all property be taxed according to its value and that such taxes be equal and uniform. Each respective taxing authority shall apply the same rate to all property within its jurisdiction, and elderly tax relief obligations shall not be imposed upon counties, cities and towns.

My legislation proposes the Constitutional referendum necessary to permit tax relief for seniors; to “freeze” the property tax, and protect against future reassessments and property tax hikes.

It will be necessary for the General Assembly to approve this legislation in two successive sessions. If passed, a Constitutional amendment for the Homestead Exemption will be on the ballot in 2006. This will give the citizens of Tennessee the opportunity to vote on joining the ranks of so many other states which recognize the sacrifice our senior citizens have made.

Please encourage everyone to urge their county commissioners and state legislators to support SJR 44, 45 and 71.