The Rhea County Commission debated several topics to a standing room only meeting Tuesday night at the Courthouse Annex.
The Commission voted to table considering the three-year reappraisal plan and the resolution to authorize a continuous three-year reappraisal cycle for Rhea County.
After discussion by Property Assessor Debbie Byrd and the commissioners, Commissioner Mark Cashman made a motion to have a special meeting of the County Commission after they got a time frame when the reappraisal plan needed to be sent to the state. Commissioner Billy Thedford seconded the motion with six commissioners voting for it, but Sandy Francisco voting against tabling it. Commission Chairman Jim Reed and Commissioner Tommy Ballard were absent.
Commissioner Cashman and Commissioner Leo Stephens kept pressing Assessor Byrd on when the plan actually had to be in Nashville to the State Board of Equalization to which she replied by February. She told commissioners that she did not know a specific date.
“I want to assure the audience and the commissioners that a shorter reappraisal period does not mean higher taxes," she said.
She stated, "It makes it hard for the commission to meet our budget and balance the budget when the state applies the ratio; we don’t receive the money for that. That’s when our tax rate could possibly be raised.”
Assessor Byrd added that with more frequent reappraisals then the ratio is not as large, "and we don’t lose as much money in our county."
She said, “I don’t want higher taxes for anyone.”
She further told commissioners that she was “more than happy for anyone to come in my office who wants to know more about this.”
Commissioner Nick Welch said it would actually benefit the county to go to the three-year plan. He said if the property sales rate went down, people would not be stuck with the rate for five years.
Commissioner Cashman said, “We want this to help the public. We needed this earlier, but we are now put in a position where we have to vote for it tonight.”
Assessor Byrd said the ability to change to a three-year plan was not available last year to Rhea County.
County Executive Jim Vincent stated, “I have never voted for a tax increase. And that’s what I’m trying to avoid. We have one of the lowest property tax rates in the state. We are at 1.37 and that’s really low. If we hadn’t had a reserve backup, we would have hit a wall this year with the 60 percent ratio. What I’m trying to do is get our revenue at that low rate where it is stable and we don’t have to hit that wall every two years. Sooner or later, it will bite us.
"They do two ratios in a five-year cycle in the second and fourth year. The public may not realize this, but we lost 40 percent of our revenue on the last ratio. What moving to three years does it does away with one of those ratios completely.”
Commissioner Stephens asked why the commission didn’t have this information earlier since it was known since the fall this was coming up. “Why didn’t we start earlier? Why haven’t we been presented this before now? Now we have to vote on it a week later after finding out about it and it really makes it hard on us. Especially when we wait to the last minute.”
Assessor Byrd said she was debating on whether to keep it at the five-year plan. “Whenever I saw what it would cost us as a county, and the money we would be losing, I had to present this.”
Commissioner Cashman asked if there would be another time when they could vote on this, and Assessor Byrd said that it would be five years as they would be starting the next appraisal cycle.
Prior to the motion, Assessor Byrd played a recording from the Blount County Commission, which has already gone to a three-year plan, as has Roane County. In the recording, Blount County Commissioners heard from State Comptroller Jason Mumpower on going to a three-year plan. Comptroller Mumpower said he has a responsibility to advise all 95 property assessors in the state. He said, “It’s right for your taxpayers, it's very friendly to your taxpayers. We live in what is the sixth fastest growing state in the nation. We have a very dynamic property market from Mountain City to Memphis. And I think in East Tennessee we are going to see that become even more relevant.
"We have been seeing such explosive growth in Middle Tennessee, and this growth is moving more and more our way, And when you have a dynamic property market like we have like we have more frequent reappraisals are the taxpayer friendly way to go. In addition to being good for taxpayers it is a hallmark of good government; More and more counties are moving in that direction. I am preaching it from every mountain top in Tennessee and counties are moving in this direction.”
Blount County had been considering the change since April of 2023 after a reappraisal increased property assessments with some there receiving a “significant increase” in property values, according to the property assessor’s office there.
Commissioners also tabled action on providing Sheriff Mike Neal additional compensation for the “Ex Officio” services of the Sheriff and to adjust the county executive's salary.
Commissioner Cashman made the motion with a second by Commissioner Thedford to table the action until County Attorney Carol Baron could be present to address several questions that he and some of the commissioners had about the increase. “We don’t know if the county executive gets retro pay as well or just from this year. And we have other questions as well,” said Commissioner Cashman.
During public comments on the issue, community activist Jack Kauffman objected to the commission doing this.
He said, “I would like to remind you all that the Rhea County Sheriff’s Department and Sheriff Mike Neal have actually been in trouble in the past and is now looking for financial gain from this community. He has used officers and resources for his own business for his own gain. I don’t see rewarding him for that. If he hadn’t done that, I can see giving him what he is asking for. He has shown himself not to be a man of his word. I would rather ask for his resignation than give him a raise."
Mr. Kauffman appeared in front of the commission wearing a red sweatshirt with the words "Concerned Citizens of Rhea County” on the back. The Concerned Citizens of Rhea County is a 501 (c3) organization. On the list of 501 c3 organizations in Rhea County, Mr. Kauffman is listed as the contact person.
In recent meetings Sheriff Neal had addressed the commission and stated his case for the adjustment of his salary. “Since you built the Justice Center and worked on it, it’s now a tier one workhouse," he said.
He went on to tell the commission that the State Legislature had set forth a statute in the Tennessee Code Annotated to address this issue, but I didn’t know anything about it "since we never have been a workhouse."
Sheriff Neal said, "The state has set that the counties can supplement the sheriff’s salary for these extra responsibilities. “I’ve got three of them (the workhouse, juvenile detention and the animal shelter)."
He said, "I am just making you aware of this and asking for that salary supplement to be added to (the salary)." He went on to say that whoever is doing this job in this position and taking on these responsibilities would receive the supplement. “A new sheriff wouldn’t be standing in front of this commission saying, 'Hey, I should be getting this.' The reason that I didn’t bring it up at budget time was I was not aware of it. But there are statutes on the books.”