Commission approves initial elderly property tax-match program for Cocke County

The Cocke County Commission on June 15 approved a county-funded property tax-match program intended to supplement state elderly tax relief for low-income residents.

A commissioner representing District 2 described research and discussions with county officials and neighboring counties that led to recommending a flat-dollar match rather than a property tax freeze. The commissioner said county staff and trustees estimated about 925 eligible residents countywide and proposed beginning with a $50 county match per eligible household, with a future goal of increasing the match to $100.

Trustee Mitch Fine and assessor Macy Reed were cited during the discussion as sources for the countywide estimate. Commissioners asked for district-level breakdowns and clarification about veterans: trustees and staff explained that many veterans already receive separate tax considerations and that the proposed match is targeted at the low-income elderly population under state eligibility rules.

Supporters argued a flat-dollar match is easier to budget because the county will not have a final state allocation until September, whereas a flat amount allows the county to plan precisely for the program’s cost. The commission moved and carried the measure by roll call.

The proposal as described at the meeting set an initial, county-funded match at $50 per eligible household; staff will include the program in budgeting and further implementation details (eligibility verification, district allocations) will be finalized during budget implementation.