Amendment 2 deserves the public's support

The Jackson Sun
September 27, 2006

Amendment 2, which provides communities the option of freezing property taxes for qualifying seniors, deserves passage in the November elections. This is not to say that every community in Tennessee should be required to freeze property taxes for seniors. But giving each local municipality the flexibility to make the decision for itself just makes sense.

Under the proposed amendment, communities would be given the option of freezing the property taxes of residents once they hit age 65. However, the exemption would only apply to those who earn less than an income level set by the General Assembly. The measure passed overwhelmingly in the 103rd and 104th sessions of the General Assembly. To take effect, it must be approved by more than half the voters in November.

This amendment provides an unmistakable benefit for Tennessee's seniors, many of whom are living on a fixed income after years of working. But that's not the real issue here. The issue isn't whether seniors deserve a break on their property taxes. The issue is who gets to make that decision. Clearly, it is a decision best left to individual communities.

Why? Because each individual community is different. Some communities, such as Williamson County, outside Nashville, have a higher percentage of wealthy people than, say, a county in rural East Tennessee. The truth is, wealthier counties may not need the extra income as much as others. Either way, they should be able to make that decision for themselves.
Tennessee already has a model for successfully ceding control to local municipalities with the state's local option sales tax. There's no reason to believe this can't work just as well.

This amendment is a winner because it recognizes a fundamental truth: Not every community in Tennessee is the same, and not every community has the same needs. Freezing property taxes for seniors who qualify may work well for some communities. For others, the extra income may be needed. Whatever the situation, it's a decision best left to each community to decide.