PILOT agreement final piece in tax rate puzzle
Jeremy Nash news-herald.net
A certified tax rate has been set that should lead
the way for Loudon County and city of Loudon officials to move
forward with 2017-18 fiscal year budgets.
The certified rates for Loudon County and Loudon are
$1.8035 and $1.1836, respectively, which takes into account a
payment in lieu of taxes agreement with Tate & Lyle. A document
provided at a county budget committee meeting Thursday shows the
10-year PILOT will be $1.7 million annually. The county and city’s
portion are $1,026,396.84 and $673,603.16, respectively.
Both city and county governmental bodies agreed to
hold off on approving a budget until the certified tax rate was
given from the state. The rate was not available until July 28, the
day after Tate & Lyle approved the PILOT.
“The holdup has been that we’ve been in negotiations
with Tate & Lyle trying to incorporate a PILOT that would resolve
previous litigation, the appeals from 2011 to date, and it resolved
those issues as well as taking us forward for the 10-year period,”
Mike Campbell, county property assessor, said. “Tate & Lyle being
your No. 1 taxpayer for 30 years, very large, complex industrial
property has a significant impact to the county and a significant
impact to the city.
“So we wanted to be cautious in our calculations and
preparation of the tax rates and keeping everything transparent to
everyone regarding what’s going on,” he added. “Sometimes it’s
better to take your time, don’t rush through it and report to
everybody what the actual facts and background is.”
Loudon County properties will not be reappraised
again until 2021, according to the Tennessee Comptroller of the
Treasury.
Loudon City Councilman Jeff Harris believes the city
will move forward with a rate of $1.1767, which has stayed the same
for years.
“This is unique with this PILOT (for) Tate & Lyle,”
Harris said. “I mean that was such an important step we needed to
take to get that behind us and their corporations and all the
officers and all the people involved that had to get signatures and
lawyers that had to look at it, I mean it just took some time, but
that’s what really kind of slowed everything down. ... This kind of
circumstances don’t happen all the time, so that’s what kind of
muddied the water a little bit with this PILOT program that we were
doing with Tate & Lyle.”
An amendment will have to be made to PILOT revenues
if either certified rates are not used, Campbell said.
“Each jurisdiction can take the certified tax rate
and to be tax neutral the rate would be at 1.1873, but each
jurisdiction has the ability to look at total revenues and see if
they can adopt a rate that is less than the certified tax rate,”
Campbell said.
Loudon City Council will vote on the tax rate at 1
p.m. Thursday at city hall.
County budget talks near end
Commission after its scheduled meeting Monday held a
workshop to go over the budget.
Highlights include a 2 percent raise for all
employees, a new Clerk & Master employee at $25,500, a boost in
contributions to nonprofit organizations and a raise in minimum
salary for all employees at $25,500. Slight changes to the local
option sales tax are also made.
Commissioner Henry Cullen called the budget
“straightforward.”
Cullen believes the boost in minimum salary is
“absolutely” a result of the lawsuit with Loudon County General
Sessions and Circuit Court Clerk Lisa Niles. The raise is “only
fair,” he said.
“If your fellow (employee) was getting more money
than you were getting you’d be teed off,” Cullen said. “There’s
a rule in employment. Let me give you the rule in personnel
management. You got to be brutally fair.”
Raising the minimum salary adds about $15,000 to
the budget, which Commissioner Leo Bradshaw said was surprising.
“In fact, I thought — and I think most of us did
think it would be a bigger number than that,” Bradshaw said.
“After we got looking at it there wasn’t that many people that
was that far below. Some people might have been at $23,000 or
$24,000, but there wasn’t a huge amount of people that was much
lower than it. It’s not a bad thing at all.”
A public hearing on the county budget is
scheduled for 6 p.m. Aug. 21 at the Loudon County Courthouse
Annex. Commissioners will then vote on the budget at 6 p.m. Aug.
24 in the same location.
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8/16/17