Senior tax freeze hasn't passed locally

But as of July 23 this year, only 18 of the state's 95 counties and only 10 cities had opted in to the tax freeze program. Rutherford County added itself to that list with a vote on Thursday night.

Neither Bedford County nor its municipalities have taken action for or against the freeze, so it does not yet apply to residents here.

Each local government can decide for itself whether or not to adopt the tax freeze. If a particular government opts in, the freeze applies to senior citizen homeowners who earn less than the average income for people between 65 and 74 in their particular county. The freeze would lock in their annual property tax bill at its current amount and protect them from increases.

The freeze would not apply if the homeowner makes improvements to the property that increase its value.

"We see it as a way to help seniors who have been contributing to their communities stay in their communities," said Patrick Willard, advocacy director for AARP in Tennessee.

The state has not provided any funding for the tax freeze program, so any action which reduces or freezes the tax bills for one group has the potential to increase the tax bills for those outside that group. Proponents of the tax freeze, such as AARP, say that senior citizens living on fixed incomes need the help more than those who are still working and have the potential to increase their incomes.

"The fact of the matter is, other people are going to be seeing their incomes grow," said Willard. AARP worked for passage of the constitutional amendment and Willard said its local chapters are working to encourage communities to opt in to the freeze.

This new freeze applies over and above a previously existing law that gives tax rebates for low-income seniors who make less than $24,000 a year.

County Mayor Eugene Ray said that the Financial Management Committee has discussed the possibility of Bedford County adopting the freeze, but this year -- facing stagnant revenues and increasing costs -- no action was taken. He said the committee hasn't yet computed what the actual financial impact would be on the county.

"I don't think they've got all the information," he said, but he said it's still possible the county will consider passing the freeze at some point in the future.

The county did not raise its property tax rates this year, so any increases in local property tax bills would result from increases in a property's assessed value.

Shelbyville City Recorder Betty Lamb said the tax freeze has been mentioned by city officials, but no serious discussions of it have taken place yet.