Resolution 26-25

A resolution authorizing the Hickman County Trustee to accept early payment of property taxes.

WHEREAS, for Tennessee counties, the normal due date for property tax payments is the first Monday in October; and

WHEREAS, Tennessee Code Annotated § 67-1-702(b) allows a county trustee to accept property tax payments before that standard due date; and

WHEREAS, Hickman County residents customarily pay their Solid Waste bills between July 1 and September 30; and

WHEREAS, taxpayers frequently visit the Trustee's office during this period to pay their Solid Waste bills and express a desire to pay their property taxes at the same time; and

WHEREAS, authorizing the early collection of property taxes will improve public convenience, reduce multiple trips to the county offices for taxpayers, and streamline administrative operations; and

WHEREAS, the Comptroller of the Treasury confirms that the Trustee may accept these early payments provided that the county legislative body adopts a resolution authorizing the early collection; and

WHEREAS, early collection may only begin after July 10, once the tax rates are finally set, the trustee has received the tax rolls, and the trustee's receipts are prepared.

NOW, THEREFORE, BE IT RESOLVED by the Hickman County Legislative Body meeting in regular session this 22nd day of June, 2026, that:

SECTION 1. The Hickman County Legislative Body hereby authorizes the Hickman County Trustee to accept early property tax payments prior to the first Monday in October, in accordance with T.C.A. § 67-1-702(b).

SECTION 2. In compliance with state statute, the Hickman County Trustee is authorized to begin accepting said payments at any time after July 10, provided that the county tax rates are finally set, the tax rolls have been received by the Trustee, and the Trustee's receipts are prepared.

SECTION 3. This resolution shall take effect upon passage, the public welfare requiring it.

Adopted this 22nd day of June, 2026.

Motion and vote: Passed with a majority of the full membership (12 yes, 2 absent) on June 22, 2026.

Yes: Claude Callicott, Clay Chessor, Danny Clark, Todd Collins, Steve Gianakos, Jim Herron, Dusty Jordan, Devin Pickard, Ron Mayberry, Ricky Murray, Keith Nash, Ron Puckett.

Absent: Matthew Barnhill, Wayne Thomasson.

Board action: Adopted (June 22, 2026).