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Substitute Bill BL2020-389

An ordinance establishing the tax levy in the General Services District for the fiscal year 2020-2021, declaring the amount required for the annual operating budget of the Urban Services District, pursuant to section 6.07 of the Metropolitan Charter, and repealing the initial tax levy adopted for fiscal year 2020-2021.

WHEREAS, the Metropolitan Government has received greater than anticipated sales tax revenue in the fourth quarter of Fiscal Year 2019-2020; and

WHEREAS, the Metropolitan Government had initially forecasted a shortfall of approximately $200 million in taxes than originally budgeted for April, May, and June 2020. However, the actual shortfall is now anticipated to be approximately $100 million less than forecasted; and

WHEREAS, in the tax levy adopted pursuant to Substitute Ordinance No. BL2020-287, the Metropolitan Council adopted a tax rate that amounts to a 34% increase over the prior fiscal year. Many citizens have expressed concerns about such a substantial tax increase, especially in the midst of the COVID-19 pandemic; and

WHEREAS, in Substitute Ordinance No. BL2020-286, the Metropolitan Council adopted a requirement that the Director of Finance provide the Metropolitan Council with an updated estimate of revenues, classified by source, to be received by the Metropolitan Government during FY2021. This updated estimate must be provided to the Council by August 15, 2020. If the Director of Finance determines that the revenues to be received by the Metropolitan Government during FY2021 will exceed the previous estimate, an adjustment to the tax levy should be considered; and

WHEREAS, the Metropolitan Government, in recognition of this higher than anticipated sales tax revenue, should reduce the tax levy initially adopted for Fiscal Year 2020-2021, while still recognizing the economic uncertainty caused by the ongoing COVID-19 pandemic.

BE IT ENACTED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:

Section 1. That the tax levy for the General Services District of the Metropolitan Government of Nashville and Davidson County for the fiscal year 2020-2021 on each $100.00 assessed value of all property, real, tangible personal, intangible personal and mixed, within the General Services District, shall be $3.645 prorated and distributed as follows:

1. General Fund $1.653 per $100.00
2. School Fund $1.219 per $100.00
3. Debt Service Fund $ .567 per $100.00
4. School Debt Service Fund $ .206 per $100.00
Total Levy General Services District
$3.645 per $100.00

Section 2. That $0.05 per $100.00 of the revenue of the General Services District General Fund generated from this tax levy collected from the area of the Urban Services District will be deposited to the credit of the General Fund of the Urban Services District.

Section 3. Pursuant to Section 6.07 of the Charter, BE IT HEREBY DETERMINED AND DECLARED that the annual operating budget of the Urban Services District for the fiscal year 2020-2021 requires $122,741,861 by a property tax levy therein, and the Urban Council is hereby directed to levy a tax upon all property, real, tangible personal, intangible personal and mixed, within the Urban Services District of $0.430 per $100.00 of assessed valuation, prorated and distributed as follows:

1. General Fund $0.356 Per $100.00
2. Debt Service Fund $0.074 Per $100.00
Total Levy Urban Services District
$0.430 Per $100.00


Section 4. That the tax levy as adopted by Substitute Ordinance No. BL2020-287 is hereby repealed.

Section 5. This ordinance shall take effect from and after its passage, the welfare of the Metropolitan Government of Nashville and Davidson County requiring it.

Sponsor(s)

Angie Henderson, Zach Young

Related Documents

Legislative History

IntroducedAugust 4, 2020

Failed as substitutedAugust 4, 2020

Requests for ADA accommodation should be directed to the Metropolitan Clerk at 615-862-6770.

Last Modified: 08/06/2020 5:13 PM