|
|
Dear Nashville and Davidson County residents,
Thank you for the honor of continuing to serve as your Metropolitan Trustee 2026 through 2030.
Homeownership should remain affordable and attainable, and that's why, in my third term of service, I am making homeowners more aware of state legislation as it relates to their property tax dollars.
I am amplifying property tax savings opportunities so residents and commercial business developers clearly understands the resources at their disposal.
|
|
|
Davidson County property owners who believe their 2026 property value or classification is incorrect still have time to appeal their assessment.
Per the Davidson County Assessor of Property, property owners may schedule a Formal Appeal Hearing with the independent Metropolitan Board of Equalization, also known as the MBOE, through Friday, June 26, 2026, at 4:00 p.m. To schedule a Formal Appeal Hearing, call the Assessor’s Call Center at (615) 862-6059.
After the MBOE issues its decision, property owners who disagree may appeal to the State Board of Equalization. State Board appeals must be filed within 45 days of the independent MBOE’s mailing date.
Click the blue button below to learn more about filing a Formal Appeal with the MBOE.
Do I Still Pay Property Taxes If I Appeal My Assessment?
Every first day of the month beginning March 1, delinquent property taxes accrue 1.5% interest. But what happens if a property owner is challenging their assessment?
Property owners with a pending appeal should pay at least the undisputed portion of their tax bill before the delinquency date. Under Tennessee law, penalty and interest do not accrue while an appeal is pending before the county or State Board of Equalization if the taxpayer pays at least the undisputed portion before the delinquency date. Paying this good-faith portion prevent a possible delay or dismissal of the appeal.
After the appeal is finalized, the property owner will either receive a refund for any overpayment or owe the remaining balance, with interest as provided by law. Any postponed delinquency penalty and interest begins accruing 30 days after the State Board of Equalization's final assessment certificate is issued if the balance remains unpaid.
|
|
|
A couple of deadlines to apply for key Winter Storm Fern assistance resources close next week.
FEMA Assistance Deadline June 10
Davidson County homeowners whose properties were damaged in the January winter storm have one week left to apply for Federal Emergency Management Agency (FEMA) Individual Assistance.
FEMA's application deadline for Tennessee Severe Winter Storm assistance is Wednesday, June 10, 2026.
This assistance goes toward temporary housing, home repairs, replacement of essential personal property, and other serious disaster-related expenses.
Residents can apply online at DisasterAssistance.gov through the button below, by calling (800) 621-3362, through the FEMA app, or in person at a Disaster Recovery Center located at East Park Community Center, 600 Woodland Street.
|
|
SBA Loans Deadline June 10
Next Wednesday, June 10 is also the final day to submit applications for SBA loans. Although SBA is often associated with small businesses, eligible homeowners and renters can use SBA physical disaster loans to replace their residence or personal property in the event of a federally declared disaster.
Apply using the SBA MySBA Loan Portal, linked below.
|
|
Disaster Unemployment Assistance Deadline June 9
Next Tuesday, June 9, 2026, is the final day to apply for Disaster Unemployment Assistance. This assistance is available for eligible workers whose employment or self-employment was impacted by the storm. Learn more through the Tennessee Department of Labor and Workforce Development.
Apply through Jobs4TN.gov or call (877) 813-0950.
|
|
|
More Winter Storm Fern resources are listed later in this newsletter.
By administering 2025 Property Tax Relief funds to 6,752 Davidson County property owners, including the 1,065 members who joined this year, I am protecting our veterans, seniors, and vulnerable disabled homeowners from being pushed out of their homes.
I am also keeping our longtime homeowners rooted in Nashville by administering Property Tax Freeze Program.
By doing diligent Tax Freeze outreach in partnership with our TV, radio, and print media partners, plus hosting 36 community outreaches across Davidson County in preparation for 2025 reappraisal year, our older homeowners avoided paying 45% higher property taxes on average this year. That's an average of $796 that they were able use toward food, gas and other life expenses.
Likewise, the 1,356 new Tax Freeze program members who joined this year will avoid future property tax increases following the county’s next mass reappraisal.
|
|
Qualifying Income Is More Inclusive Than 2025!
The 2026 qualifying income limits have increased for Davidson County’s Tax Relief and Tax Freeze programs, allowing more homeowners to qualify. The new limits are $38,470 for Tax Relief and $63,470 for Tax Freeze.
 First-time applicants will be able to apply this fall at the Office of the Metropolitan Trustee, located at 700 President Ronald Reagan Way, Suite 220, Nashville, TN, 37210. Also, keep an eye out for sign-up opportunities in the neighborhood as I begin hosting events across Davidson County later this summer.
Qualifying income will be based on 2025 income of residents listed on the deed and their spouses. 2025 income documentation will be required to successfully apply at that time.
When property tax statements are mailed out this October, enrolled program members will receive their annual colored recertification voucher to complete and return before the April 5, 2027 deadline.
|
|
|
Get real-time updates on Tax Relief and Tax Freeze sign-up events, legislation, deadlines, and community changes that impact Davidson County households. Follow @NashvilleTrustee for clear, reliable information across all platforms.
|
|
|
The state passed new legislation originating from the Metro Trustee’s office that makes it easier for vulnerable older adults to keep lowering their property tax payments.
Historically, Tax Relief members age 65 and older have been required to self-report their income annually. This has proven to be a large hurdle for some of Tennessee’s most vulnerable aging adults.
Some of our seniors will hold onto their annual recertification voucher waiting to ask a loved one to help them find their income documentation and then end up never turning it in. Losing that relief is just devastating. For our older homeowners making less than $38,470, that extra approximately $1,500 Tax Relief can be the difference between that person remaining in their home or getting pushed out of Nashville. That’s why I am proud to announce that a bill growing out of my administration just passed through the state legislature simplifying this process for older Tax Relief recipients across all 95 Tennessee counties.
A new Tennessee law, Public Chapter 1063, makes it easier for longtime Property Tax Relief recipients age 80 and older to stay on the program.
Recipients who are 80 or older and have received Property Tax Relief for at least five consecutive years will no longer have to report their income each year on their recertification voucher. Instead, they will only need to certify on their vouchers that their income remains under the qualifying income limit ($38,470 this upcoming 2026 season) and certify that they still own and live on the property.
I want to acknowledge and recognize the Trustee Office’s Director of Finance, Mr. Eugene S. Hampton II, who drafted this legislation proposal through the UT Certified Public Manager Program.
“Watching the stress that our older residents go through every year with the self-reporting income process made me start digging into how we could make this easier for them,” said Hampton. “We have 95-year-olds who will drive through downtown traffic to our office so we can help them fill out their income; and these are people whose retirement hasn’t changed in 30 years. We have others who call our office every year to ask us what income they reported on their prior voucher, because they know it hasn’t changed in decades. I’m excited to see just how much easier this recertifying experience is going to be for our older adults beginning this fall.”
The bill received bipartisan support in both the House and Senate. The Trustee’s Office thanks Sen. Sara Kyle and Rep. Torrey Harris for sponsoring the legislation, as well as the Tennessee County Trustees Association, the County Officials Association of Tennessee (COAT), the Tennessee Comptroller, Jason Mumpower, and everyone who supported its unanimous final passage.
The office also extends special appreciation to Tennessee County Trustee Association chair Trustee Teb Batey, COAT Executive Director Ben Rodgers, and COAT Director of Legislative Affairs and lobbyist Brice Hobby for their support.
Recertification vouchers will be mailed out to all Davidson County Tax Relief and Tax Freeze members this fall. These must be completed, signed, and returned to the Trustee’s Office before April 5, 2027.
|
|
|
Thank you, WKRN News 2 for helping us deliver this great news. Click the blue button to hear me discuss this legislation with reporter Maggie Weaver.
|
|
 Left to Right: Panel Moderator Bali Kumar, Metropolitan Trustee Erica S. Gilmore, Co-Panelist Jordan Harris
|
|
This May, I led two panels at the national Urban Land Institute Spring Conference. I joined Pace Loan Group Chief Operating Officer Bali Kumar and the owner of Nashville bookstore Alkebu-Lan Images Jordan Harris in our panel, "No Neighborhood Left Behind". We talked about Tax Increment Financing (TIF) and Commercial Property Assessed Clean Energy and Resiliency (C-PACER) financing, discussing what decisions help neighborhoods develop in a sustainable way versus what could impede growth.
At my second ULI panel, I discussed the 20 years of different infrastructure and capital challenges that came with building the National Museum of African American Music.
I shared how I fought to see this project through to completion with excellence during my time as a council member.
NMAAM construction Project Manager, Don Hardin Jr., Founder and CEO of Don Hardin Group, and I spoke to how the NMAAM project was a great example of a public private partnership. We also delved into the timeline of the build, discussing the legislative and financial hurdles we had to overcome to get it done in a way that reflected our voices and our rich history as a cultural asset to Black Nashville.
|
|
Music is central to how Nashville is known and marketed around the world. I shared the little-known origins about how, between a talented group of singers from the Freedman School founded in 1866, Fisk University, and the Queen of England, the "Music City" name was coined. After decades of branding, I'm bringing acknowledgment to the reason why we have the name. |
|
Civics 101: Recent State Legislation
The State of Tennessee considered several housing proposals in 2026.
The General Assembly passed Public Chapter 1037, creating the Community Workforce Housing Innovation Pilot Program through the Tennessee Housing Development Agency. The program allows THDA to provide loans for public-private partnerships to build or rehabilitate workforce housing, including at least one eligible project in each of Tennessee’s three grand divisions. Eligible projects must serve households within the program’s workforce housing income range, and projects may qualify for interest-free loans when they provide long-term affordability and set aside at least 80% of units for workforce housing. The program received a one-time, nonrecurring $20 million state appropriation for FY 2026-2027, with loan repayments expected to stay in the program for future use.
The General Assembly's House Bill 2340 / Senate Bill 2516 legislation encourages municipalities to study local housing affordability, assess housing inventory availability, and consider adopting pattern-book tools to support the construction of medium-density housing.
Playing an active role in legislation is so important. Last summer, my administration got in touch with Property Tax Relief members, informing them through postcards and newsletter that the 2026 Tax Relief program did not have dedicated funding, and was facing a shortfall. Immediately, our program recipients went above and beyond to contact their state legislators, sharing their testimonies about the ways this funding has allowed them to remain in their homes, leading to Governor Bill Lee recommended $10 million to fund the program last year.
Once again, the 2027 Tax Relief program does not have dedicated state funding. As of this time, the state has not allotted funding toward the program this program year.
We greatly appreciate the state’s decision to fund the Tax Relief program last year. I encourage program members to contact their state representatives and senators again this year to share how these relief funds have helped them maintain affordable homeownership and to ask for their support in making Tax Relief funding recurring.
|
|
 Did you know that along with being a patriotic display, an eagle plaque on the door of a home is actually an American homeowner tradition dating back to the 1950s?
When American soldiers returned from WWII, the housing boom kicked off with the G.I. Bill, and soon, over 20% of the nation's homes were veteran-owned.
It became a tradition to hang eagle plaques, called "freedom flyers", above front doors and garages once the home's mortgage was paid off, as a way to show the homeowner was ‘free’ from debt,.
Would your home qualify to fly an eagle above your door?
Click the blue button below to learn more about this tradition.
|
|
|
This Spring, I led the city in a silent march to the Nashville Courthouse, honoring the 66th anniversary of the Student Movement-led march that broke Nashville's segregation barriers. In addition to the 4th Annual Diane Nash Commemorative Walk, I invited students to get creative by making original works honoring Diane Nash and her legacy.
This past month, we visited three schools to honor the four Grand Champion titleholders of the Diane Nash Creative Competition for their outstanding tributes to Diane Nash and the Nashville Student Movement through painting, poetry, and visual art.
|
|
|
Congratulations to Hume-Fogg Academic High School student, Ms. Tatiyanna Farmer, who won $1000 as Grand Champion of the high school division and the artwork division with her painting of Diane Nash!
Ms. Farmer is a golfer, an artist, and a beautiful, hardworking young lady with an entire village rooting her on! You are a rockstar, Ms. Farmer, and I encourage you to continue putting yourself in the path of greatness.
|
|
 Left to right: Hope Metcalf, Trustee Erica S. Gilmore, Aubrey Hanks
|
|
We drove further north to White House Middle School, to give a big round of applause to our middle school and poetry Grand Champions, rising freshmen and poetry duo Ms. Hope Metcalf and Ms. Aubrey Hanks!
These two young ladies' poem is a beautiful testament to Ms. Nash's courage in the face of daily persecution.
The duo earned a combined total of $1,000 in prize winnings.
|
|
At the elementary school level, we congratulated our Grand Champion, Mr. Mercer Noah Oglesby, at Donelson Christian Academy. Mr. Oglesby took home $500 in prize winnings for his sculpture of Muhammad Ali and written tribute to Ali’s role as a civil rights figure who spoke out against racial injustice and risked his boxing career by refusing the Vietnam War draft as a conscientious objector. |
|
 Congratulations to each of our grand champions, and I wish all participants much continued success in their future endeavors.
|
|
|
Now that our skies are clearing up, I'm excited to announce that my 4th Annual Faith Leaders Walk is rescheduled for Tuesday, June 9, 2026.
Nashville has so many beautiful faith communities here. Let’s be intentional about bridging cross-cultural connection!
Faith families across Nashville are invited to join us for an afternoon of great conversations and healthy movement.
We meet at 11 a.m. at the Hillsboro Village Kroger.
Register by clicking the blue button above.
|
|
|
In 2023, I brought the Commercial Property Assessed Clean Energy and Resiliency (C-PACER) program to the Nashville Trustee’s Office to help commercial property owners access long-term private financing. Through this program, we are empowering them to purchase energy efficiency, clean energy, water conservation, and resiliency improvements.
Since then, we have driven major private investment into Nashville’s commercial corridors.
Nashville’s C-PACER program has earned national recognition from PACENation, one of the leading national organizations for PACE financing.
Most recently, the C-PACER financing that I administered for the M.L.Rose Neighborhood Pub property at 3701 Gallatin Pike was recognized as PACENation’s 2026 Most Innovative Deal of the Year! The project used $1.7 million in retroactive C-PACER funding for a completed gut rehab of a multi-tenant retail property in Inglewood.
 Courtesy: M.L.Rose
Through administering this funding, I am bringing privately financed energy improvements to one of Nashville’s growing neighborhood corridors.
I encourage commercial property owners looking to finance upfront costs for eligible development or renovation projects to contact our office about this first-priority financing structure.
|
|
|
Every year on June 19, communities gather to celebrate freedom, honor Black history, and reflect on the long struggle for equality.
Juneteenth marks June 19, 1865, when Union troops arrived in Galveston, Texas, and announced that enslaved people there were free. That day came more than two years after the Emancipation Proclamation.
In 2026, Juneteenth is both a federal holiday and an official Metro Nashville holiday. There are multiple local festivities, including events at the Tennessee State Museum and Fort Negley. Click the blue button below to see upcoming local Juneteenth celebrations.
|
|
|
As Nashville celebrates Juneteenth and Black culture throughout June, one of the city’s most anticipated Black-led community events is Fisk Radio’s Food & Jazz Festival.
 Hosted by WFSK Jazzy 88, the Fisk Food & Jazz Festival brings people from across the community to Fisk University for a fun day of live jazz, local food trucks, and HBCU pride in Nashville.
I want to give a big shoutout to WFSK Jazzy 88 Fisk Radio host Ms. Sharon Kay for the wonderful work she does hosting this event each year. We are so excited to support the festival once again.
Find us at the festival to learn about property tax savings and up-front commercial property financing, and to get answers to property tax-related questions.
|
|
|
Our office gives a warm welcome to our fifth cohort of interns: Janeci Brown, Yahya Quresh, Haddy Njie, Aspen Sanderson, and Nzinga Jean.
Each summer, we look forward to the fresh energy, and ideas that our high school and college interns bring to the office!
We appreciate the Metro Action Commission for connecting these students to public stewardship through the wonderful POWER Youth Internship Program.
|
|
|
Senator Charlane Oliver invites the public to join her this Saturday for a highway dedication ceremony honoring the late Senator Thelma Harper.
 The ceremony will dedicate a portion of Clarksville Highway in Senator Harper’s name. In her honor, attendees are encouraged to wear red as a bold, unified show of love and respect.
The ceremony will take place Saturday, June 6, at 10:00 a.m. at 3930 Clarksville Pike in Nashville, in front of the Kroger parking lot near the gray building.
|
|
|
Rising costs are continuously putting pressure on Nashville homeowners. That’s why, for the third year, I created a free Community Resource Guide.
This one-stop guide clearly directs Nashville residents to money-saving programs designed to keep homeownership affordable. The programs listed in this guidebook have been the difference for some of our constituents between affording next year’s property taxes or facing displacement.
Residents who have used this resource have shared how much easier of an experience they've had in identifying the money-saving opportunities at their disposal. By utilizing the programs that our community partners and government organizations offer in this guide, residents have obtained new windows, replaced HVAC units, and filed income taxes for free.
Click the button below to access my resource guidebook online in English, Spanish, and Arabic.
|
|
|
Property owners affected by Winter Storm Fern may qualify for a reduction in their assessed value.
This relief is based on a broader assessment process called proration. When a building or improvement is destroyed, demolished, or substantially damaged, the Assessor of Property may adjust the property’s assessment to reflect the condition of the property during the time it was damaged. This means property owners may not have to pay taxes based on the full, undamaged value of a structure that could not be lived in or used.
Qualifying residential, commercial, and personal property owners can apply to receive an adjustment during the period the property is uninhabitable or inoperable.
To qualify, properties must:
- Sustain at least 50% damage, and
- Be uninhabitable or inoperable for 30 days or more
The Assessor of Property's Office will verify property conditions until the property is restored or normal operations resume.
If repairs are not completed by September 1, 2026, standard proration procedures will apply.
Click the appropriate button below to apply through the Assessor's Office. Homeowners should select the Real Property Storm Relief Application. Business owners should select the Personal Property Storm Relief Application.
Property owners seeking this adjustment should apply no later than September 1, 2026.
We appreciate the Metropolitan Council, Mayor Freddie O’Connell, and Assessor Vivian Wilhoite for their collective efforts in supporting this relief initiative.
|
|
Updated Resources Following Winter Storm Fern
Months after Winter Storm Fern, many Davidson County residents are still navigating home repairs, financial hardship, lost work, debris cleanup, and recovery paperwork. Several local, state, and federal resources remain available for eligible residents.
|
|
Disaster Recovery Center
Residents can visit a Disaster Recovery Center for in-person help applying for FEMA assistance, applying for SBA disaster loans, checking an application status, resolving issues, or accessing other recovery resources. Davidson County’s Disaster Recovery Center is located at East Park Community Center, 600 Woodland Street. Disaster Center locations and hours of operation can be found on the Tennessee Emergency Management Agency (TEMA) Winter Storm Fern recovery page.
|
|
Disaster Reconstruction Program Grants
Davidson County homeowners whose homes were damaged by the January storm may qualify for Disaster Reconstruction Program grants through the Federal Home Loan Bank of Cincinnati. Eligible homeowners may receive up to $20,000 for construction, acquisition, or repair of their primary residence, while displaced renters may qualify for up to $10,000 toward the purchase of a home. Funds are available on a first-come, first-served basis and cannot be used for expenses already covered by insurance or state or federal emergency management agencies.
|
|
211 Helpline
Residents who are unsure where to begin can call United Way’s 211 Helpline to connect with local recovery resources.
Natural Disaster Sales Tax Relief
Eligible residents who receive FEMA assistance may also qualify for a state sales tax refund of up to $2,500 on certain purchases used to repair or replace storm-damaged property, including major appliances, residential furniture, and residential building supplies. Residents should keep receipts and apply after receiving FEMA approval. Click the button below to apply through the Tennessee Department of Revenue’s Natural Disaster Sales Tax Relief program.
|
|
Metro Codes Permit Fee Suspension
Metro Codes has suspended certain permit fees for storm-related repairs, including building, electrical, gas/mechanical, and plumbing work. To qualify, residents must show proof that the repairs are connected to Winter Storm Fern and receive the permit by August 31, 2026. Contact Metro Codes by calling (615) 862-6500. Their office is located at 800 President Ronald Reagan Way, Nashville, TN, 37210.
NES Payment Relief & Flexible Arrangements
NES has also announced customer relief measures, including suspended service disconnections and late fees through June 2026 and unlimited payment arrangements through December 2026.
|
|
Tree Trimming & Planned Service Interruptions
NES is also informing residents that in order to reduce future storm-related outages, additional tree trimming is underway across Nashville neighborhoods.
Crews will trim vegetation farther back than in previous cycles and may remove trees that pose a risk to power lines. Brief planned outages may occur.
|
|
|
As I continue my third term as Nashville’s Metropolitan Trustee, I am creating intentional opportunities to uplift Nashville’s diverse cultures, including my upcoming 4th Annual Faith Leaders Walk.
This summer, I will also continue connecting local property developers with access to upfront capital through Nashville’s nationally recognized C-PACER program.
With newly increased income limits for Tax Relief and Tax Freeze, my office is working diligently to inform residents about potential 2026 property tax savings through these programs.
I will also continue breaking down local and state legislation that affects constituents’ property tax dollars, affordable homeownership, property tax relief, and the tools available to support long-term stability.
Kind regards,
Metropolitan Trustee Erica S. Gilmore
|
|
|
|
|
