Davidson County Assessor of Property Vivian Wilhoite met with local business leaders this month to address concerns about rising property tax bills and to clarify how the county’s reappraisal process works.
The March 19 meeting, requested by Wilhoite, brought together members of a business coalition led by Christian Paro following concerns raised about the 2025 reappraisal and recent tax increases.
Wilhoite said the goal was to ensure property owners understand how values are determined and how tax rates ultimately impact what they pay.
“A higher tax bill is not driven solely by an increase in property value,” Wilhoite said. “The tax rate set by the mayor and Metro Council plays a significant role, and in some cases, a substantial one.”
By state law, the county’s reappraisal must be revenue-neutral, meaning the government cannot collect more total revenue from existing properties than it did the previous year. The 2025 reappraisal, based on 2024 market data, showed a median property value increase of 45% across Davidson County.
To prevent a revenue windfall, the state adjusts tax rates downward following a reappraisal. However, local officials can later raise those rates.
In 2025, Metro officials increased rates to $2.814 per $100 of assessed value in the Urban Services District and $2.782 in the General Services District, representing increases of 26% and 39%, respectively.
As a result, many property owners saw higher tax bills driven not only by increased property values but also by higher tax rates.
Wilhoite emphasized that different parts of local government play distinct roles in the property tax process.
Her office is responsible for determining property values based on market data, as required by state law. The mayor and Metro Council set the tax rates that determine how much property owners pay, while the Metro Trustee issues tax bills and collects payments.
Property owners may appeal their assessed value, but they cannot appeal the tax rate.
“These are two separate functions under state law,” Wilhoite said.
Appeals are handled by the independent Metropolitan Board of Equalization, which has the authority to raise, lower or maintain property values based on evidence presented.
Officials acknowledged that some delays in appeals hearings have occurred due to a shortage of board members needed to meet quorum requirements.
Wilhoite encouraged business leaders to help identify qualified candidates to serve on the board, noting that appointments are made by the mayor and confirmed by Metro Council.
During the meeting, Wilhoite’s office worked to dispel common misunderstandings about property taxes.
Among the key points: reappraisal itself does not generate additional revenue, and rising tax bills are often tied to policy decisions on tax rates rather than valuation alone.
Officials also noted that factors such as tax incentives or opportunity zones may influence how much a property owner pays but do not change the market-based value assigned to a property.
Wilhoite said her office has conducted more than 300 outreach presentations since 2016 and will continue engaging with residents and business owners to improve understanding of the system.
Business leaders described the meeting as productive and said they plan to follow up with additional questions and requests for information.
Wilhoite said continued collaboration is key as property owners navigate rising values and changing market conditions.
“Transparency, fairness and education remain at the core of our work,” she said. “We will continue to meet with stakeholders and ensure that every property owner understands not just what they are paying, but why.”
