Image Credit: HamiltonCountyTN / YouTube
The Tennessee Conservative [By Paula Gomes] –
The Hamilton County Commission debated the merits of implementing a tax freeze program earlier this week, with some commissioners expressing concern about the cost of implementing the program.
County Finance Director Lee Brouner recommended against setting the program up in Hamilton County for the time being.
Brouner said that startup costs would entail $350,000 with another $250,000 every year after that as three new employees would need to be hired, two in the trustee’s office and another in the assessor’s office, as well as new software and office related costs.
Commissioners are also hesitant after realizing that implementing a tax freeze program would only benefit senior taxpayers in the event of another tax increase at the next reappraisal which won’t happen until 2029.
A vote on the matter is on the schedule for next week as Commissioner David Sharpe is sponsoring a resolution that would set up the program for Hamilton County.
The last time the commission looked in depth at the issue was in 2017, and after looking at both tax freeze and tax relief options, they chose tax relief due to the income level being significantly less to qualify at $37,530 compared to $48,250 for the tax freeze.
The tax relief program is used by more cities and counties throughout Tennessee than the tax freeze program. Only three counties in the state use both programs. Tax relief for the elderly this year is $248, and goes up to $1,326 for disabled veterans and widows of disabled veterans.
At Wednesday’s meeting, Sharpe said that some of his constituents received almost 170 percent assessments this year and that a tax freeze would help a lot of seniors. Many of the seniors within his district have told Sharpe that they are on fixed incomes which cannot keep up with inflation.
The Tennessee General Assembly passed the tax freeze program in 2007 which outlines how local governments can implement the optional program in order to freeze property taxes for residents who are 65 or older (or who make less than a certain income level) at their current rates.
The City of Chattanooga adopted the program in 2017.
If adopted by the county, Sharpe says about 1 to 2 percent of Hamilton County residents would qualify for the freeze.
A list of cities and counties across the state that have implemented a tax freeze program may be viewed here.
Watch the full meeting below:
Additional Sources:
https://www.chattanoogan.com/2025/11/12/511218/County-Finance-Director-Recommends.aspx
https://www.timesfreepress.com/news/2025/nov/12/a-property-tax-freeze-for-older-adults-hamilton
About the Author: Paula Gomes is a Tennessee resident and reporter for The Tennessee Conservative. You can reach Paula at paula@tennesseeconservativenews.com.
