Jasper, Tenn. – The July regular, monthly meeting of the Marion County Commission served as the platform for County Mayor David Jackson to explain to both the in-person and virtual audience some of the effects of the recent reassessment as well as notable changes in the county’s budget. The budget is scheduled to be voted on in a special call meeting on August 3.
Jackson said, “As everyone knows, we had a reassessment this year. That happens every five years and the assessment averaged about 26.9 percent across the county on all properties. The county finance committee, the tax assessor (Darrell Pittman), the county trustee (Diane Massengale), myself, and the county attorney (Billy Gouger) met and received the state-certified recommendation from the state of Tennesse. What we received from them as far as the state rate was 1.5948. And add to that the rural school tax 0.1655. So the proposed new tax rate we’re proposing this year is 1.7603 which is a 0.4083 cent drop in our property tax rate.” The drop in tax rate will be somewhat ceremonial for most property owners in Marion County given the increase in property assessments.
County Mayor David Jackson runs through the changes in the upcoming fiscal budget for the county at the most recent County Commission meeting
For simplified illustration purposes, a property taxed at $100,000 value in 2019 would pay somewhere around $216.86 in property taxes under the previous millage rate. Using the most recent average increase cited by the mayor, that property would now be valued at $126,900 following the reassessment. Under the previous millage rate, the owner would have seen an estimated tax bill of $275.19. However, with the reduction in the millage tax rate, that same newly reassessed property would receive an approximate tax bill of $223.72. The increase in the tax bill for the average across the county will be closer to twenty-two percent versus the thirty-six percent increase under the previous millage rate. This, of course, is only affecting the county’s property tax and does not take into account whatever municipal taxes would be levied on properties in those respective corporate municipalities. The proposal was approved unanimously by the commission members present.
Jackson told the audience that to meet statutory public notice requirements, the Board would have to meet on August 3 to formally pass the budget that included the new lower millage rate. Jackson gave his annual breakdown of where the county property taxes were allocated. “For everyone that is here, I will just cover some highlights of the upcoming budget. I’m going to break down the property tax to address the question of where the property tax is allocated. The general fund gets 47.69% of the property tax. The general purpose school fund gets 40.09% of the tax, the general debt service gets 4.59%, your capital projects get 7.63% of county property taxes. So that’s where the taxes go that we collect,” Jackson stated.
Jackson also acknowledged some of the deviations from the previous fiscal budget. “We do have a pay raise that was mandated by state law after July 1, 2020, of two percent (for office holders). By law, the following year officeholders get a two-percent raise,” Jackson continued, “There is a four percent increase for all full-time employees and a two-percent increase for all part-time employees – that will take about $175,000 out of the fund balance.” Jackson pivoted to talk about other labor costs for the county’s workforce that were increasing. “Our health insurance will be going up January 1 (by) 4.4 percent,” Jackson paused, “Really the only people that will affect will be the ones that have family coverage – the county pays the employees part and we only have about ten people that have family coverage because it is very expensive.”
Jackson then went through some o the departments that had an increase in budget for the upcoming budget.
- Election Commission +$3000 over previous budget allocation
- County Buildings +$3000 over previous budget allocation
- Property Assessors Office +29,000 over previous budget allocation (including moving a part-time employee to full-time)
- Trustee’s Office – Minimal increase
- County Clerk +$7000 (largely attributable to pandemic era habit of more auto tags being renewed via mail vs. coming in person)
- Circuit Court + $3000 (much of which was software licensing that had been approved by Commission earlier)
- General Sessions Court – Judge was to receive a percent and a half pay raise as mandated by state supreme court
- Chancery Court – Negligeble changes
- Juvenile Court – Judge’s salary calculated based on Sessions Court Judge compensation
- Sheriff’s Department +$197,000 mostly due to increasing in auto fuel, auto parts, and anticipated replacement for existing vehicles
- Marion County Jail +$4000
- Rural Fire Departments will get an increase base increase from $7000 to $10,000 plus the “per rooftop” stipend
- Marion County EMA +$3000
- Allocations will also be made to Monteagle Fire, Dade County Fire, Lone Oak Fire because those departments actually answer calls within the Marion service imprint
- Health Department +$13,000 to match state’s increase in funding (mandated)
- Ambulance service contract +$4500
- Medical Examiners Office +$4000
- Agriculture Extension office +$4000 to match state’s funding increase (mandated)