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Dear Nashville and Davidson County residents,
Happy 250th birthday, America!
As we move through a hot and rainy July, the Trustee's office remains boots on the ground to deliver financial clarity to Davidson County property owners.
I'm breaking down state and local legislation affecting the dollars in our wallets; but first, I want to ensure everyone is registered and ready for the polls.
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Today, Tuesday, July 7, 2026, is the deadline to turn in voter registrations to participate in the upcoming August election.
Register today to vote in Tennessee’s state and federal primaries, including races for governor, U.S. Senate, U.S. House of Representatives and the Tennessee General Assembly, as well as Davidson County’s general election.
Eligible voters may register online. Paper voter registration applications must be hand-delivered or postmarked by today.
Those who miss today’s deadline may still register by Monday, October 5, 2026, to vote in the November 3 State and Federal General Election.
Key Election Dates & Deadlines
State & Federal Primary, Davidson County General, Oak Hill Municipal Election
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Voter Registration Deadline TODAY: Tuesday, July 7, 2026
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Early Voting Period: Friday, July 17, 2026 - Saturday, August 1, 2026
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Absentee Ballot Request Deadline: Monday, July 27, 2026
- Election Day: Thursday, August 6, 2026
State and Federal General, Belle Meade, Forest Hills, Goodlettsville Municipal Elections
- Voter Registration Deadline: Monday, October 5, 2026
- Early Voting Period: Wednesday, October 14, 2026 - Thursday, October 29, 2026
- Absentee Ballot Request Deadline: Saturday, October 24, 2026
- Election Day: Tuesday, November 3, 2026
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Mid-Decade Congressional Redistricting
With Tennessee’s recent redraw of its congressional district boundaries, some Davidson County voters may now be assigned to a different district. This could change which candidates for the U.S. House of Representatives appear on their ballot.
Click the blue button below to use the Tennessee Comptroller’s Voter District Lookup tool to verify a current congressional district.
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Proposed Tennessee Constitutional Amendment 2: Permanent Ban on State Property Taxes
In addition to voting for state and federal officials in November, Tennessee voters will consider three proposed amendments to the Tennessee Constitution. One of these measures, Tennessee Amendment 2, will decide whether to permanently prohibit the state from ever collecting a property tax.
For more than 75 years, Tennessee has not collected a state property tax. However, the Tennessee Constitution does not currently prohibit the General Assembly from establishing one. Amendment 2 asks voters to establish a permanent constitutional ban to ensure one cannot be enacted in the future.
To read more about this proposed amendment, click the button below.
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Civics 101: Property Taxes in Tennessee
Though Tennessee hasn't collected a state property tax since the 1940s, our state is structured in a way that makes property tax dollars essential for funding Tennessee's local governments.
Because Tennessee does not levy an individual state income tax on earned wages, statewide public services are funded more heavily through sales taxes and local property taxes.
Sales tax is Tennessee’s primary source of state tax revenue, accounting for approximately 60% of all tax collections.
Property tax is the largest single source of revenue for Tennessee county governments. In Davidson County, property taxes make up 57% of Metro Nashville's budget, supporting services like our public schools, infrastructure, and public safety.
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The deadline to request a formal appeal of a 2026 property value or classification before the independent Metropolitan Board of Equalization has passed.
Property owners who disagree with the MBOE’s decision may appeal to the State Board of Equalization. According to the Davidson County Assessor of Property’s website, the appeal must be filed within 45 days of the MBOE decision notice’s mailing date. The notice will include filing instructions.
Property owners may appeal their property value or classification every year. Information about the 2027 informal-review period will be announced by the Assessor’s Office.
For all questions about assessment or the status of an appeal, contact the Davidson County Assessor of Property at (615) 862-6080.
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Parcels Pending Appeals Are Still Accruing Interest
Taxpayers who are appealing are still required to pay at least the undisputed portion of taxes by the last day of February. The undisputed portion is the amount of property tax based on the taxpayer's good faith claim for relief.
A pending appeal does not pause or extend the deadline to pay. As a result, unpaid parcels have been accruing 1.5% delinquency interest the first day of each month.
Even if an appeal is successful and lowers the final tax amount owed, delinquency interest will still be owed for the months the parcel remained unpaid.
Paying now will reduce the unpaid tax balance that future monthly interest is based on. This can make a significant difference if the appeal takes several more months to resolve.
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Property owners near Music Row and Vanderbilt University will see a new supplementary property tax line item for the 2026 tax year.
Similar to the Central Business Improvement District downtown, this new collection will be reinvested back into the area for district-specific services and improvements. The special assessment is expected to generate approximately $1.5 million in its first year for services including neighborhood safety, landscaping, and beautification.
This localized property tax applies to residential and commercial property spanning portions of Council Districts 17, 18 and 19.
The district comes as Midtown and the Vanderbilt area are being positioned as part of Nashville’s broader innovation and economic-development corridor.
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The tax rates for Metro Nashville and Davidson County's upcoming 2026 property taxes were approved this past month on June 16, 2026.
The rates will remain the same as the 2025 property tax rates:
- $2.782 per $100 of assessed value in the General Services District and
- $2.814 per $100 of assessed value in the Urban Services District.
To estimate 2026 property taxes, click the blue button below to use our property tax calculator.
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This fall, Tax Relief and Tax Freeze applications will open to older homeowners, disabled veterans, and other disabled homeowners. The 2026 qualifying income limits have increased, meaning more Davidson County homeowners will be able to save money this upcoming property tax season.
The new limits are $38,470 for Tax Relief and $63,470 for Tax Freeze. Combined 2025 income of the applicant, the applicant’s spouse and all owners of the property cannot exceed these income limits.
 First-time applicants will be able to apply this tax season 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 countywide events later this summer.
When property tax statements are mailed out this October, enrolled program members will receive their annual color-coded recertification voucher to complete and return before the April 5, 2027 deadline.
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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.
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Last summer, my administration sent postcards and newsletters to our Property Tax Relief recipients, letting them know that the 2026 program was facing a shortfall due to a lack of dedicated annual funding.
Immediately, our program members 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 recommending $10 million to fund this year's program.
However, while this solution successfully covered funds for the upcoming 2026 Tax Relief program, dedicated annual appropriations have not been made. Because that funding was one-time rather than recurring, funding for the 2027 Tax Relief program has not yet been confirmed.
We greatly appreciate the state’s decision to provide one-time funding for the 2026 Tax Relief program. 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.
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 Left to right: Former Deputy Mayor Rev. Brenda Haywood, London Fairs, Nzinga Jean, Nicholas Garvin, Aspen Sanderson, Trustee Erica S. Gilmore, Council Member At-Large Burkley Allen, Janaeci Brown, Chaplain Dahron Johnson, Haddy Njie, Yahya Quresh, Cole Strosberg, Ravital Strosberg, Congregation Sherith Israel Rabbi Saul Strosberg, Yedid Strosberg
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Thank you to everyone who joined us in celebrating Nashville’s diverse faith communities at my 4th Annual Faith Leaders Walk!
Big shout-out to our fantastic faith leaders, Chaplain Dahron Johnson, Rabbi Saul Strosberg, and Former Deputy Mayor Rev. Brenda Haywood!
Let’s keep opening doors to dialogue with our neighbors about each other's cultures and heritage.
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 WSMV News 4
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Speaking of local roots, I want to recognize and thank our amazing Council Member At-Large Burkley Allen, who taught us so much fun history about the Hillsboro Village area!
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 Sea serpent mosaic at Fannie Mae Dees Park, AKA, “Dragon Park”
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 Left to Right: Council Member At-Large Burkley Allen, Trustee Erica S. Gilmore, Former Deputy Mayor Rev. Brenda Haywood
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Congratulations to our dear WFSK Jazzy 88 Fisk Radio host Ms. Sharon Kay on a wonderful 10th Anniversary Food and Jazz Festival!
It is always a pleasure to connect with the community here to share about our Tax Relief, Tax Freeze, and C-PACER financing opportunities.
Thank you for a decade of jazz music and delicious food trucks! This is always such day in North Nashville, and we are so proud to stand behind you and the Fisk Station!
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 Left to right: Intern Nzinga Jean, Director of Finance Eugene S. Hampton II, Director of Communications Meghann Stamps
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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.
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.
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We have some major milestones to celebrate within our office family!
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Congratulations to Ms. London Fairs!
First, a massive congratulations to our incredible Director of Community Outreach, Ms. London Fairs.
She first brought her hard-working energy to our office as an intern, excelling as a Tax Relief and Freeze Specialist before stepping into her current leadership role. Now, she has added another major feather to her graduation cap, earning her Master of Business Administration from Louisiana State University Shreveport.
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Ms. Fairs is expanding our Tax Relief accessibility and making a name for herself in the real estate industry. I look forward to watching her bright future unfold! |
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Let's Go, Meghann Stamps!
Next, a huge shoutout to our Director of Communications, Ms. Meghann Stamps! Ms. Stamps is a Top 5 Finalist for the Nashville Emerging Leader Awards (NELAS) in the Government & Public Affairs division, presented by the Nashville Area Chamber of Commerce and YP Nashville. In her two years with us, she has designed communication systems that empower homeowners to make informed decisions regarding their property taxes.
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Her hard work keeps Davidson County property taxes transparent. We are incredibly proud to congratulate her on this highly competitive and well-deserved recognition!
Way to Go, Alex Smith!
 Left to right: Devin Croom Jr., Brayden Kirby, Aiden Tyson, Chloe Douglas, Kyro Profit, Gray Hemphill V, Yung Boullard Jr., Isaiah Deaner, Aydin Smith, Maxwell Ocloo
Finally, I want to congratulate our Office Support Representative Senior, Mr. Alex Smith, on his outstanding coaching skills, leading his son's Metro Parks Jr. Titans Flag Football team to victory.
Under Mr. Smith's leadership, the Madison Bulldawgz took home the 8U championship title for the second year in a row. This comes as no surprise, as Mr. Smith is a team player both in the office and out on the field. Our office celebrates Mr. Smith, as well as his son and his players, for all the hard work and dedication it takes to win a flag football championship.
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Here at the office, we are savoring our final days with our fifth cohort of interns.
This summer, we’ve given our high school and college interns an inside look at how local government serves its constituents.
They've witnessed the systemic impacts of Tax Relief and Tax Freeze keeping Nashville residents in their homes in the fight against inflation.
They've also learned how my office connects Nashville commercial developers with up-front funding for energy efficient and resiliency improvements through the administration of our C-PACER program.
Beyond daily operations, their experience expanded into Metro-wide legislation and executive leadership. They got a firsthand look into how our Metro Council members decided our 2026 tax rates. I also pulled back the curtain on our office’s decision-making by inviting them to join our executive-level meetings and see how thoughtful public-service decisions take shape.
We’ll be cheering them on with great expectations as they return to school and continue building toward their future careers.
 Pictured, from left, back row: Yahya Quresh, Trustee Erica S. Gilmore and Haddy Njie; front row: Nzinga Jean, Janaeci Brown and Aspen Sanderson
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 Trustee Erica S. Gilmore and RTN VP of Development & External Affairs Anton Jackson
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We are so proud of the hard work that our community partner, Rebuilding Together Nashville, has done to keep local housing online, affordable and safe.
RTN prevents Nashville homeowners from taking on debt by providing critical repairs to their homes. We had a fantastic morning at RTN's 3rd annual brunch, celebrating the builds that they have accomplished. It was a privilege to hear our keynote speech from Nashville’s 5th Mayor, the Honorable Bill Purcell, who was introduced by my dear friend, Davidson County Clerk Brenda Wynn.
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I want to give a special congratulations to my friend, RTN's VP of Development & External Affairs, Anton Jackson, for his excellence in his leadership role.
For Davidson County residents needing assistance making home repairs, RTN's Safe and Healthy Home Improvement Program (SHHIP) is an incredible resource. To learn more, call (615) 297-3955 or click the blue button below.
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I want to take a moment to celebrate an invaluable partner in our mission to keep Nashville affordable.
For many years, The Housing Fund administered their own version of property tax relief that assisted homeowners alongside our Tax Relief Program.
Because their program had no age restrictions and a higher income limit, more people were able to receive the help to stay in their homes.
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 THF President and CEO Marshall Crawford and Trustee Erica S. Gilmore
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Today, THF is still helping residents purchase, repair, and retain affordable housing, while also working with local developers to build affordable Nashville homes.
I want to give a big shout out to THF President/CEO Marshall Crawford who has done a phenomenal job stabilizing Nashville housing.
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 Mr. Karl Meyer and Trustee Erica S. Gilmore
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 Trustee Erica S. Gilmore and THF Business Development Manager Lou Evans
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 Courtesy: Tennessee State University Facebook
This past month, Senator Charlane Oliver hosted a beautiful highway dedication ceremony, renaming a portion of Clarksville Pike in North Nashville as the Senator Thelma Harper Parkway.
At a time in America when we look to see who is breaking glass ceilings, we need look no further than Senator Harper. She made history as the first African American woman elected to the Tennessee Senate. Her service as the state senator representing Senate District 19 opened that door for others, including my mother, former State Senator Brenda Gilmore, and now Senator Oliver to carry the torch.
Armed with her vibrant colors and her signature hats, Senator Harper always stood ten toes down when it came to protecting her people. While serving on the Metro Council, she physically blocked dump trucks from entering an area in Bordeaux that had long been used as a dumping ground. Though the protest led to her arrest, she successfully shut the Bordeaux landfill down, later passing state legislation to establish fair and equitable standards for where future landfills can be placed.
She was every bit as bold as the colors she wore. The world needs more Senator Thelma Harpers.
 Left to right: Councilmember Jennifer Gamble, Former State Senator Brenda Gilmore, Ruth Cage, Trustee Erica S. Gilmore
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 Our community partners at Music for Seniors are fighting isolation among Nashville’s older adults with the power of music. They regularly partner with local musicians to host free daytime concerts.
This upcoming Wednesday, July 15, 2026, Jazz Discovery’s “Jazz Vocalist of the Year” and Nashville Grammy nominee for Album of the Year, Ms. Connye Florance, will take the mic live at Cheekwood at 10:30 a.m.
I highly encourage those who've never attended a Music for Seniors concert to come out and jam with the community.
To secure a spot for this free performance, click the blue button below to register.
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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.
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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.
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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.
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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.
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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.
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 Before we close out, for everyone who loves fresh air and community spaces, this Saturday, July 11, 2026, is the perfect day to explore the city on foot or wheels. Walk Bike Nashville is hosting the final installment of their Open Streets Downtown event, closing the streets off to cars so that the community can explore downtown safely.
As a proud partner of Walk Bike Nashville through our Walks with the Trustee initiative, I highly encourage everyone to grab a bike, roller skates or even a good pair of walking shoes and make the most of it. Their Open Streets event is always such a fun, free way to enjoy the outside. No registration is required to participate.
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Images courtesy Walk Bike Nashville
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My administration is streamlining the application process for our upcoming 2026 Tax Relief and Tax Freeze programs.
We are joining Rebuilding Together Nashville, The Housing Fund and other Nashville leaders at the helm of making affordable homeownership attainable.
I’m making the path to the polls clear and accessible by previewing the candidates, offices, and legislation that will appear on Davidson County voters' upcoming ballots.
I’m also providing clear updates on payment requirements for properties under appeal and Tax Relief funding decisions that could affect residents’ wallets.
I look forward to seeing our constituents at the polls throughout the upcoming election cycle as they choose leaders who embody good governance at the federal, state, and local levels.
Kind regards,
Metropolitan Trustee Erica S. Gilmore
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