Norris says he's anxiously supporting tax amendment to extend homestead exemption

By Bill Hiles, State Gazette
September 20, 2006

Though his Senate seat is not up for election this year, state Sen. Mark Norris will carefully watch November's state general election.

"I've worked for several years on extending a homestead exemption for senior citizens and now it's on the Nov. 7 ballot," Norris, R-Collierville, said Monday. "I worked on it when I was a Shelby County Commissioner before I was elected to the Legislature, but it wasn't possible then."

The Tennessee Constitution currently prohibits distinctions between taxpayers based on age or income. Article II, Section 28 requires that all property be taxed according to its value and that such taxes be equal and uniform.

Norris proposed legislation for a constitutional amendment to allow local governments to freeze property taxes at the level when a resident homeowner reaches 65. It passed both houses of the General Assembly during the 103rd Legislature and both houses by two-thirds majorities in the 104th General Assembly.

Now it goes to voters in November to decide whether to amend the Tennessee Constitution.

A constitutional amendment is required because the Legislature passed a similar law in the 1980s that was found unconstitutional because it discriminates against a class of taxpayers by favoring the elderly.

“This amendment would permit the Legislature to pass permissive legislation that would allow counties and municipalities to freeze property taxes at age 65,” Norris said.

It’s a local option for counties and cities. It’s not mandatory.

Norris said the amendment requires the Legislature to set an income limit for the property tax freeze.

If a homeowner made improvements in the home that increased its value, Norris said, the taxes would increase.

“If you voluntarily make improvements and the property value goes up, then your taxes wouldn’t go up,” he said. “It would protect the most important asset most of our elderly have.”

Norris said his proposed amendment isn’t guaranteed to pass.

“It doesn’t pass just because it gets a majority of those who cast votes on it,” he said. “It has to get 50 percent plus one vote of the total votes cast in the governor’s race, so it’s important that no one skips the question on the ballot.”

Norris said there is no way to determine the fiscal impact of the legislation, if passed.

“The numbers of the elderly vary in counties and cities and the Legislature will fix the income limits, so it’s impossible to predict the fiscal impact,” he said. “Also it’s impossible to know which cities and counties will choose to implement this.”

Some voters are confused because of the existing senior citizen and veteran’s property tax rebates now on the books, Norris said.

“The difference is that this will not be rebated to local governments by the state,” he said. “Tax relief for veterans and the elderly is refunded to the local governments by the state, so it didn’t need a constitutional amendment..

“This would affect the amount of property tax owed by the homeowner.”

The property tax amendment is one of two on the November ballot while an amendment defining marriage as only between a man and a woman is designated “Question 1.”

Norris, chairman of the Senate Transportation and Safety Committee, represents Dyer, Lauderdale, Tipton and part of Shelby County.

Mark Norris Official Web Site

Mark Norris Personal Web Site

Tennesse Senate Republican Caucus

Senator Mark Norris
303 War Memorial Building,
Nashville, Tennessee 37243-0232
Phone 615-741-1967
1-800-449-8366

Email: Sen. Mark Norris