^{Nashville & Davidson County Metropolitan Trustee Erica S. Gilmore}

Dear Nashville and Davidson County residents,

Welcome to 2026! 

As I wrap up my third term in office, this election season underscores a core principle of good governance: elected officials should be held to their word.

One year ago, I wrote in our January 2025 newsletter that, "This tax season, my administration is dedicated to growing partnerships, expanding outreach, and enhancing community resources to help Davidson County residents start the year on a strong financial foundation," and that's exactly what I did.

Trustee Gilmore's 2025 Wrapped

• Elected 2024–2025 President of the Tennessee Association of Property Tax Professionals (TAPTP), I hosted the 2025 TAPTP Summit, a statewide effort to strengthen delinquent tax collection and protect taxpayer dollars. These best practices directly ensure stable funding for Nashville's schools, public safety, and local services. More than 130 trustees, clerks and masters, and delinquent tax attorneys from across Tennessee participated. 
• Developed Nashville’s next generation of public servants through the POWER Youth Internship Program, teaching students how government works by integrating opportunities for them to serve our constituents with integrity. Over the past five years, our interns built real-world skills by working directly with our programs, including Tax Relief, Tax Freeze, Green Bank initiatives, and C-PACER financing.
• Upheld integrity, consistency, and accountability across Tennessee’s county governments through my service on the Board for County Officials of Tennessee (COAT). As a member of the COAT board, I support statewide standards in training, ethics, and operations. I also served on the COAT Finance Committee during the 2024–2025 year.
• Advanced transparent and responsible financial practices for public infrastructure nationwide through my work with the Government Finance Officers Association’s (GFOA) Economic Development & Capital Planning Committee. Within this capacity, I co-authored Defining DEI in the Government Finance Review Magazine publication in 2024. I served on the GFOA Working Subcommittee for Stadiums and Projects where I led a panel discussion regarding funding for professional sports facilities.
• Achieved record-breaking Tax Freeze enrollments during the 2024 program season, directly shaping housing affordability for Nashville's aging homeowners. With 36 outreach events and strong community partnerships, more than 8,100 older residents' payments were frozen at the time of the 2024 Tax Freeze program.
• Injected over $175 million in private capital into Nashville’s economy, created 1,700 local jobs, and supported sustainable commercial development since administering the Commercial Property Assessed Clean Energy and Resiliency (C-PACER) program in 2023. 
• Brought cost-saving financial, medical and housing resources directly to the Antioch community through my Gilmore Cares: Community Resource Fair.
• Hosted my 3rd Annual Walks with the Trustee series, an initiative promoting mobility justice and advocating for a more walkable, bikeable Nashville.
• Empowered Metro Nashville Public School students to build financial literacy and career readiness skills for the fifth year in a row through volunteering with Junior Achievement of Middle Tennessee.
• Created and distributed my 3rd Edition Community Resource Guidebook, connecting homeowners to trusted government programs and community partnership opportunities designed to alleviate homeownership cost burdens. 
• Awarded as Tennessee State University's Women of Legend & Merit Award recipient. For 18 years, this program has celebrated trailblazing women whose leadership uplifts communities across Tennessee.
• Honored with the Women Who ROCK Nashville 2025 Political Woman Award. This accolade uplifts the female changemakers who are actively shaping Nashville for the better.

New Year's Resolution Poll

Click the Blue Button to Vote

Resolutions are at the top of everyone's mind right now.

As I begin my sixth year in this office, I resolve to continue protecting the integrity of Davidson County's tax dollars through transparent collection practices. I promise to lead with best practices that streamline tax payments, expand access to Tax Relief and Tax Freeze, and make C-PACER financing work efficiently for local businesses.

I will honor people with dignity so they can better understand both how these programs work and how this office works. I'm going to make government more accessible and more transparent so it's something that our constituents can see, feel, touch and understand how they participate in it. I will continue to bring government to the people and keep expanding communication with Nashville residents through more outreach, more newsletters, and more connection touchpoints in the new year.

Below are some of the most commonly reported New Year’s resolutions nationwide, but let's see how Davidson County residents’ priorities compare. Stay tuned to see what our results are!

Exercise More

Save More Money

Eat Healthier

Spend More Time With Family/Friends

Achieve Healthy Weight

Reduce Stress

Did Your Mortgage Pay Yet?

Residents whose property taxes are paid through a mortgage escrow are encouraged to confirm that their mortgage company paid those taxes in December 2025, particularly if no confirmation statement was received.

How Can I Know If I Have An Escrow Account?

If a mortgage company pays property taxes through escrow, that information will appear on the front page of a homeowner's 2025 property tax statements. Take a look at the circled area on the example statement below.

Mortgage companies typically remit escrow payments in December. Both the property owner and the mortgage company receive a copy of the statement. Property owners are encouraged to verify with their mortgage company after December that payment has been submitted.

Residents can check the current balance owed on their properties by:

• Calling the mortgage company
• Clicking the blue button below

2024 Property Taxes Final Notice

2024 Real, Personal, and Utility Property Taxes that are not paid in full by Saturday, February 28th, 2026 will result in the property owner being named as a defendant in a delinquent property tax lawsuit.

Additional penalties and costs will be imposed in consequence of the lawsuit being filed, and the property may be sold at a delinquent tax auction.

Until the filing of such suits, taxes may be paid online by clicking the button below or at the Office of the Metropolitan Trustee, located in the Howard Office Building at 700 President Ronald Reagan Way, Suite 220, Nashville, Tennessee 37210. The office is open Monday - Friday from 8:00 a.m. to 4:30 p.m. to receive payment of taxes.

This notice is not intended for individuals who are in bankruptcy or who have a matter pending before the State Board of Equalization. Individuals with doubts about whether this notice applies, or with any questions, should contact the Trustee’s Office by calling (615) 862-6330.

Your Voices Were Heard!!!

2026 Tax Relief Funding Secured

After months of keeping residents up-to-date with the 2026 Tax Relief funding uncertainty, Tennessee's Comptroller of the Treasury, Jason Mumpower, has shared with us some wonderful news! State lawmakers reported a significant increase in correspondence from Tax Relief participants advocating for continued funding, resulting in Governor Bill Lee adding the 2026 Tax Relief program to the governor's budget. This is huge! Big time worth celebrating!

Thank you to every Tax Relief participant who received our office's postcard and went to work! To everyone who called, emailed, or wrote their state legislators to share how important the program funding is, please make sure to follow up and share appreciation for their help in securing 2026 Tax Relief funding.

Mark the Last Day of February on Your Calendar

The Office of the Metropolitan Trustee mailed 2025 property tax statements in October of last year. The 2025 balance must be paid in full by Saturday, February 28th, 2026, to remain in good standing.

Residents who wish to pay their balance may do so using any of the following methods:

$175 Million and Growing: Investing in Nashville’s Future in The New Year

For many business owners, the new year brings a hard look at operating costs, and how to reduce them without slowing growth.

The Nashville C-PACER Program makes that possible by removing the upfront cost barrier to energy-efficient upgrades. These dollars allow commercial business owners to strengthen building performance and invest for the long term.

Since I launched the program in 2023, Nashville C-PACER has delivered more than $175 million in private capital into the local economy. The program is currently supporting a 150-unit multifamily development, projected to generate tens of millions in additional economic activity for Davidson County and hundreds of new local jobs. These will be in addition to the 1,700 jobs already created across Nashville through C-PACER investments.

As our program continues to scale in 2026, my administration looks forward to connecting even more business owners to this upfront capital.

A Civics Moment With the Trustee

Civics 101: What the Trustee’s Office Does

Property taxes involve several interconnected steps, from valuation, to taxation to collection. So what exactly is the role of the Metropolitan Trustee?

The Metropolitan Trustee’s Office is responsible for collecting and safeguarding the property tax revenue that funds Metro services, including schools, public safety, infrastructure, and neighborhood improvement.

Property taxes are determined through a shared process across Metro government:

• The Assessor of Property determines the appraised value of each property.
• The Metropolitan Council sets the property tax rate.
• The Trustee’s Office applies that rate to the assessed value, issues tax bills, and collects payments to support Metro operations.

Property taxes remain the largest and most stable source of local revenue, accounting for approximately 57% of the General Fund, according to the most recent Citizen’s Guide to the Metro Budget.

Appeals

Property owners who believe the classification or value assigned to their property is incorrect have the right to appeal the assessment.

Individuals who did not file an appeal have an opportunity to request an appeal hearing with the Nashville/Davidson County Metropolitan Board of Equalization (MBOE) beginning this month. Click the button below to view more detailed information on the MBOE's website.

Homeowners who were granted or denied an appeal by the MBOE will receive (or have already received) a letter stating such from the Assessor’s Office. If the Appellant is not satisfied with the decision, they may appeal to the State of Tennessee Board of Equalization within 45 days of the date of that letter as provided therein. If they choose not to appeal to the State prior to the stated deadline, they may again request an appeal hearing with the MBOE beginning this month, January 2026, in the manner prescribed above.

Valuations are often determined by the cost, income, or sales comparison approach, or by some combination thereof. While larger commercial property owners might contract with valuation and tax professionals to represent their interest at hearings, most single-family, primary property owners are less likely to find it practical to do so.  Typically upon request, board members inform the taxpayer of additional information they may want to present at the State level to improve their chances of success, keeping in mind that by statute the burden of proof is on the Appellant. Licensed appraisals may also be compelling in making a fair and equitable assessment.

Successful appeals apply for the current year granted, and going-forward until the next mass appraisal year which is currently scheduled for 2028.

Scam Alert: Fraudulent Tax-Related Calls Targeting Nashville Residents

The Office of the Metropolitan Trustee is aware of a new wave of fraudulent phone calls and voicemails targeting residents across Nashville and Davidson County.

These callers often identify themselves as the “Tax Relief Group,” “Tax Review Division,” “Tax Relief Assistance Center,” or similar names. Messages may claim that a resident:

• Has unresolved federal tax issues,

• Qualifies for a new IRS relief or forgiveness program, and

• Must call back immediately to avoid penalties or collections.

These messages are not from the Trustee’s Office, not from the State of Tennessee, and not from the Internal Revenue Service.

Key Facts About This Scam

• These calls are not connected to the Metropolitan Trustee’s Tax Relief or Tax Freeze programs.

• Callers frequently use changing phone numbers, AI-generated voices, and generic scripts to appear legitimate.

• Some residents receive multiple calls per day from various area codes.

What to Do If You Receive One of These Calls

• Do not return the call.

• Do not provide any personal or financial information.

• Block the number if possible.

• Report the call to the Federal Trade Commission: ReportFraud.FTC.gov.

What Is Legitimate

The IRS does not:

• Call residents to initiate tax collection or forgiveness programs.

The Trustee’s Office will never:

• Call residents about federal income tax issues,

• Offer tax-debt forgiveness programs, or

• Request Social Security numbers or banking information over the phone.

The Trustee's Office may call residents only regarding state-authorized programs such as Tax Relief or Tax Freeze, and our callers will always identify themselves clearly as part of the Office of the Metropolitan Trustee.

When in Doubt, Verify

Residents may contact the Trustee’s Office directly at (615) 862-6330 to confirm whether a call or message is legitimate.

In an age of increasing scams, it’s important to stay vigilant and protect oneself from fraudulent practices this tax season. Sharing accurate information, especially with neighbors who may be more vulnerable to technology-based scams, can help limit the spread of fraud across the community.

3 Months Left to Enroll

New Year, Real Property Tax Savings for Homeowners

As homeowners plan for the year ahead, rising costs continue to put pressure on household budgets. For many Davidson County residents, Property Tax Relief remains one of the most effective ways to create stability and keep homeownership affordable.

The Tax Relief and Tax Freeze programs provide property tax savings for

disabled veterans as well as income qualifying homeowners ages 65+ and 

disabled homeowners.

These state-authorized programs are designed to reduce tax burden and help eligible residents remain in their homes as costs rise.

Residents still have through April 4th, 2026 to enroll for these savings in our Nashville office located at 700 President Ronald Reagan Way, Suite 220, Nashville, TN 37210.

Through the application deadline, my administration will continue hosting community outreach so that qualifying disabled veterans, disabled homeowners, and older homeowners can more easily apply to relieve their property-tax burdens.

Per state guidelines, Tax Relief and Tax Freeze specialists cannot initiate the application process without appropriate 2024 income documentation listed on the checklist below. (This requirement does not apply to disabled veterans or surviving spouses applying for Tax Relief.)

19 Outreach Events: Making Tax Savings Known Far and Wide

I have expanded access to 2025 Tax Relief and Tax Freeze through creative, community-centered outreach events. We connected with our residents in the Antioch neighborhood this summer at my Gilmore Cares: Community Resource Fair. We shared about our savings opportunities while walking with constituents over the course of my 3rd Annual Walks with the Trustee series. We joined forces with the Tennessee Titans to create video messaging about the Tax Freeze program.

In addition to all these outreach events, I amplified the message about these savings opportunities through our newspaper, television, and radio. Shout out to our media partners at The Tennessean, WSMV, WKRN News 2, NewsChannel 5, Fox 17, and Straight Talk Radio.

We didn't stop there! We spent 2025 hitting the road, bringing program enrollment accessibility to Goodlettsville, The Nations, East Nashville, Antioch, and most recently to Hermitage.

In partnership with my friend, our wonderful District 14 Councilmember Jordan Huffman, seniors, disabled veterans, and disabled homeowners in the Hermitage area were able to enroll for the programs at their own police precinct.

Mr. Arlis Green, a 30-year Hermitage resident, shared his experience about maintaining homeownership in Davidson County amid rising costs.

Aging Matters: Outpriced and Overlooked

Mr. Green is not alone; aging in place while managing rising housing costs has become a challenge for many Nashville seniors.

Higher prices are reshaping what aging looks like in Nashville. Aging Matters: Outpriced and Overlooked is a powerful new Nashville PBS documentary showing seniors aging successfully in the face of today’s economic challenges, featuring never-before-seen footage and stories from across our city.

Our office had the opportunity to share how our Tax Relief and Tax Freeze programs are helping seniors, disabled veterans, and disabled homeowners stay planted in their Nashville homes.

Click the buttons below to watch our segment showing how the Tax Relief and Freeze programs are helping seniors successfully age in place, or watch the entire Aging Matters special on YouTube. 

A Clear Path to Real Savings for Homeowners

Owning a home shouldn’t come with constant fear of displacement—but for too many Davidson County families, rising costs make stability feel out of reach.

In an age of information overload, finding real savings can feel overwhelming. That’s why, for the third consecutive year, my administration has rolled out our Community Resource Guide—a comprehensive booklet packed with proven programs from trusted community partners and government agencies that reduce bills and safeguard home equity.

The guide consolidates vetted, money-saving opportunities into one convenient resource so residents can spend less on housing costs and more on what matters most.

This 3rd Edition expands on last year’s guide with:

• Updated qualification guidelines for Tax Relief and Tax Freeze programs
• New and expanded partner programs to stretch every homeowner dollar further
• Updated program information for returning initiatives
• Simplified eligibility checklists that make requirements easy to understand
• And much more!

Did You Know You May Qualify to File Your Taxes for Free?

With the 2026 tax filing season approaching, some homeowners may qualify for free income tax preparation assistance.

Homeowners with household income not exceeding $84,000 may be eligible to file their federal and state income taxes at no cost through United Way’s Volunteer Income Tax Assistance (VITA) Program.

This service is provided by the Financial Empowerment Center, a community partner featured in the Community Resource Guide, and is available to qualifying residents.

Crisis Support for Children and Youth

The winter season and holiday period can be especially difficult for children and adolescents experiencing mental health challenges. Increased stress, disruption to routines, and isolation can escalate situations into crisis.

The Mental Health Cooperative has opened a Children & Youth Crisis Stabilization Unit designed to provide immediate, short-term support in moments of acute need.

The unit includes:

• Group therapy spaces focused on safety and connection

• A welcoming, trauma-informed intake and waiting area, and

• Private rooms that support stabilization and dignity during care

This resource is available 24 hours a day, 7 days a week at the Mental Health Cooperative's Metro location, at 237 Cumberland Bend, Nashville, TN 37228.

For children or adolescents experiencing a mental health crisis, the Mental Health Cooperative’s crisis team can be reached at (615) 726-0125.

Trash & Recycling Pickup Changes Coming Early February

Start 2026 with a Clean Slate - Expungement Clinic

For some Davidson County residents, expungement is a critical step toward removing barriers that limit access to employment, housing, and full civic participation. A clean slate at the start of a new year can change what’s possible for financial and housing stability. 

To support that stability, the Urban League of Middle Tennessee, in partnership with the Davidson County Criminal Court Clerk, invite residents to attend their January 31st Expungement Clinic to see if their record is eligible for expungement. These organizations, joined by trusted community partners, have already helped hundreds of individuals clear qualifying Davidson County records.

The clinic will take place Saturday, January 31, 2026, from 10:00 a.m. to 2:00 p.m. at the Salvation Army, located at 611 Stockell Street, Nashville, TN 37207. Services are available to individuals with Davidson County records. Residents can also begin the expungement process during regular business hours at the Davidson County Criminal Court Clerk located at 408 2nd Avenue North, Suite 2120, Nashville, TN 37201. Registration is required and space is limited. Click the blue button below to RSVP. 

Wrapping Up the Season—Sustainably

Out With the Tree, But Not Into the Trash

Uh oh! Winter holidays are over, but that live tree is still taking up its own zip code in the living room. 

In collaboration with the Metro Nashville Parks and Recreation Department, the Nashville Department of Transportation and Multimodal Infrastructure (NDOT) has renewed its Christmas Tree Recycling Program for the 2025-2026 holiday season.

Residents can drop off live trees at any of the participating Metro Parks locations through Friday, February 13th, 2026:

• Cane Ridge Park
• Una Recreation Center
• Whitfield Park
• Cedar Hill Park
• Two Rivers Park
• Joelton Community Center
• Sevier Park
• Richland Park
• Elmington Park
• Edwin Warner Park
• Lakewood City Hall
• Frederick Douglass Park
• Both Living Earth locations at 1511 Elm Hill Pike and 6401 Centennial Boulevard

Trees must be cleaned of wooden stands, watering bowls, ornaments, lights, wire, string, and other decorations before drop-off.

No artificial trees will be accepted. Artificial trees can be dropped off at any of Metro Nashville’s four convenience centers for disposal. Please do not dump any other items at these drop-off locations.

NDOT’s brush collection crew can also pick up Christmas trees. There will be no special pick-ups for trees.

A New Year, a New Chapter in Public Service

Employees consistently report that the highest levels of job satisfaction and long-term career longevity are tied to work that provides a clear sense of purpose. For those considering a new career in 2026, public service can be a rewarding and empowering next step.

My work in good governance, first as District 19’s Councilmember and now as Metropolitan Trustee, has been a deeply meaningful experience rooted in serving my hometown.

For those exploring careers rooted in community impact, stopping by the Metro Career Fair later this month is a great place to start.

Attendees can explore roles that support Nashville’s neighborhoods, connect directly with hiring teams, and learn how experience from the private or nonprofit sector translates into public-sector service.

Be sure to stop by our booth to say hello and see what's happening at the Trustee's Office!

The Metro Career Fair will be held Thursday, January 29, from 10:00 a.m. to 1:00 p.m. at the Goodwill Lifsey Building, located at 937 Herman Street.

Youth Climate Summit: Where Young Voices Shape Solutions

As young people look for ways to step into leadership in the year ahead, the 7th Annual Nashville Youth Climate Summit provides an opportunity to develop leadership skills, connect with peers, and engage on climate-related issues.

Hosted collaboratively by the Cumberland River Compact, the Environmental Justice Committee of the Mayor’s Youth Council, and the Oasis Center, the summit brings students together to build climate knowledge while placing young leaders in real positions to shape solutions for their city.

Participants will engage with peers and community leaders to collaborate on ideas that strengthen Nashville, grounded in the climate challenges affecting communities locally and globally.

Students interested in going a step further can also explore opportunities to apply for funding to design and implement their own climate action projects.

The Nashville Youth Climate Summit will take place Saturday, February 21 at the East Park Community Center located at 600 Woodland St, Nashville, TN 37206. Additional information about the summit and the Cumberland River Compact’s Climate Action Cohort is available through the link below.

From Perfection to Progress: Creating Our Next Generation of Action Oriented Leaders

Developing young leaders also must happen with a boots on the ground approach. 

For my fifth consecutive year, my administration is working directly with Metro students to help them explore their interests, clarify goals, and recognize their own leadership potential through Junior Achievement of Middle Tennessee.

Most recently, I spent time with students at Johnson High School discussing how their passions, including music production, robotics, and athletics, can translate into real career opportunities.

A key part of that conversation centered on managing expectations and overcoming perfectionism. I challenged these young leaders to recognize how the pursuit of “perfect” can delay progress, and how growth often comes from taking action, learning in real time, and building confidence through execution versus waiting for ideal conditions.

Click either of the buttons below to hear me relate the students' leadership opportunities to my own experience becoming Metro's District 19 Councilmember.

Dr. King’s Legacy: The Dream Continues

^{Photo: Celebrating Martin Luther King Jr. Day – Triangle, Inc. by Wes Candela © 2008–2017 Wes Candela Photography LLC.
Licensed under CC BY-NC-ND 4.0.}

^{https://creativecommons.org/licenses/by-nc-nd/4.0/}

In the almost 58 years since his death, Dr. Martin Luther King Jr.'s advocacy for racial equality through nonviolent protesting fundamentally transformed systems of racial injustice in America.

Across Nashville, community-led walks and marches offer ways to reflect and remember the King who had a dream.

MLK Day of Service Community Walk

The MLK Day of Service Community Walk is a great opportunity to honor Dr. King on the Saturday leading up to MLK Day. 

Shout out to the Human Rights Campaign of Nashville for hosting this event. Additionally, this walk is co-hosted by my friend Shawn Dromgool, a valued partner in my 3rd Annual Diane Nash Commemorative Walk.

The walk takes place Saturday, January 17th at Hadley Park, 1037 28th Avenue North, Nashville, TN 37210, from 11:00 a.m. – 1:00 p.m. 

Nashville MLK Day March Down Historic Jefferson Street

Then on MLK Day, Monday, January 19th, Nashville's Interdenominational Ministers Fellowship (IMF) invites the community to march with them down historic Jefferson Street in Dr. King's honor. 

This march commemorates the life, vision, and enduring impact of Dr. Martin Luther King Jr. while calling our community to continue the work of justice, equity, and love.

The walk kicks off at the Jefferson Street Missionary Baptist Church, 2708 Jefferson St, Nashville, TN 37208, at 9:00 a.m. 

Please be aware that the Office of the Metropolitan Trustee and all Metro offices will be closed on Monday, January 19th in observance of Martin Luther King Jr. Day. 

Early Detection Without the Cost

Stay Informed

In Conclusion...

In 2026, my administration is expanding Tax Relief and Tax Freeze outreach, advancing the C-PACER Program, and putting clear, money-saving information directly into neighborhoods.

At the end of the day, it's about the people. As we enter the new year, my commitment remains the same: To make sure that we give Nashville residents the service that they deserve, the efficiency that they deserve, the accountability that they deserve and the dignity that they deserve. We're in the business of providing services to our residents, because that's what government is; it's a function of the people. 

I encourage residents who have anything they'd like to know to get in touch with us by sending am email to trustee@nashville.gov. I look forward to connecting with you in this new year!

Kind regards,

Metropolitan Trustee Erica S. Gilmore