Commission Opts To Put 100% Of PILOT, TIF Payments To Schools In New Savings Fund Despite Superintendent's Objection

  • Wednesday, October 26, 2022

The County Commission on Wednesday approved a resolution that says 100 percent of payments from PILOTs and TIFs will go into a new savings fund dedicated to county school building maintenance. The vote was 7-3.

The panel did so over the objections of Supt. Justin Robertson, who said those funds are counted on for school operations. He said, "It's expensive to run a school system."

He said he was not opposed to amending the resolution in which funds from PILOTs and TIFs would be evaluated on a case by case basis on where the money should go. 

He said the county schools currently get about $8 million per year in PILOT firms. 

Voting in favor were Warren Mackey, Greg Beck, Joe Graham, Mike Chauncey, Greg Martin, Jeff Eversole and Lee Helton.

Against were Steve Highlander, David Sharpe and Chip Baker. Commissioner Sharpe was outspoken against the resolution, answering "No way" when his name was called.

Gene-o Shipley was absent.

Supt. Robertson said the cost of fixing all the school building issues is probably in the $1.3 billion range.

The resolution affects future PILOTs and TIFs, while those already in place (including Volkswagen) continue to go to county school operations.

PILOTs (Payments in Lieu of Taxes) are tax breaks for businesses, while TIFs (Tax Increment Financing) are special tax districts in which certain taxes collected in the district go toward infrastructure.

The resolution says:

A RESOLUTION DIRECTING THE APPROPRIATION OF ONE HUNDRED PERCENT (100%) OF ALL PAYMENT IN LIEU OF TAXES (“PILOT”) AND TAX INCREMENT FINANCING (“TIF”) FUNDS RECEIVED BY HAMILTON COUNTY BE SET ASIDE IN THE CAPITAL NEEDS BUILDING FUND FOR THE HAMILTON COUNTY EDUCATION DEPARTMENT.

WHEREAS, there presently exists in Hamilton County a need to establish funds being directed specifically for the capital needs of the Hamilton County Department of Education;

WHEREAS, through the various Payment In Lieu of Taxes (“PILOT”) and Tax Increment Financing (“TIF”) Agreements entered into between the Hamilton County, the City of Chattanooga, and developers specific amounts of finances are dedicated toward the Hamilton County Department of Education;

WHEREAS, it is the opinion of this county legislative body that of those funds received by Hamilton County during the period when said portion of PILOT and TIF funds are being received by Hamilton County that those funds be set aside to be earmarked specifically for the various capital needs of the Hamilton County Department of Education.

NOW, THEREFORE, BE IT RESOLVED BY THIS COUNTY LEGISLATIVE BODY IN SESSION ASSEMBLED: That upon the passage of this resolution, as to all future Payment in Lieu of Taxes (“PILOT”) and Tax Increment Financing (“TIF”) Agreements, one hundred percent (100%) thereof as received by Hamilton County as earmarked for payment to the Hamilton County Department of Education shall be deposited in the County’s Department of Education Capital Needs Building Fund for further allocation(s) as needed to meet the capital needs of the various facilities of the Hamilton County Department of Education. 

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