Tennessee Taxpayers Association

Candidate Tim Burchett Votes in Senate
Against Taxpayers

Senator Burchett

State Senator Tim Burchett is currently running for Mayor of Knox County.  He is a well liked and personable candidate.

We understand that Knox County residents are mostly conservative Republicans and taxes in Knoxville and Knox County are now reasonable; at least relative to other parts of the State.

These principles have long standing importance to Knox County residents.

However, we are concerned about Senator Burchett’s activities in the Senate with respect to local taxes and how these may carry over into his taxing activities as the Knox County Mayor.

In the Legislature Senator Burchett is a member of two powerful committees; the State & Local Government Committee and the Finance Ways & Means Committee.  All tax legislation must pass through at least one of these committees.

Let’s take a look at his voting record on some tax bills for just 2009.

• He voted “Yes” to pass out of Senate Finance, Ways, & Means Committee the Unemployment Tax Increase bill (SB 2315) which cost the State’s (and Knox County) employers $ millions, at least $160 million.  When the bill hit the Senate Floor, he also voted “Yes” for passage.   Conservative Republicans in the Senate (more in the House) voted against the bill.   See our Post on the Unemployment tax increase.

• Voted “Yes” to pass out of Senate Finance, Ways & Means Committee SB 2318, the Governor’s Technical Corrections bill which contained numerous tax provisions adverse to taxpayers.  Included in this bill was the provision for the Department of Revenue to completely takeover the local gross receipts business tax reporting and collection function.  The bill also provided for fewer deductions for taxpayers (hidden tax increases) and for the State to keep all the local governments’ share of revenue collected from taxpayer audits.  The bill further provided that if a taxpayer is located inside a city limits, the business must pay the State twice for the privilege of operating one business.  When the bill hit the Senate floor, Senator Burchett again voted “Yes” for passage.  For more information, see our Post on the new law.

• Voted “Yes” to pass out of Senate State & Local Committee SB 2110 which would have deleted one of the important appeal rights the property taxpayers now have.  This right is to collaterally attack an illegally made assessment.  The Attorney General had stated that the taxpayer had this right, but the Executive Secretary of the State Board of Equalization wanted to remove it.  The bill passed out of Senator Burchett’s Senate Committee by a five to four vote, (Burchett’s vote being crucial) but the bill finally failed in the House State & Local Committee.  Please see our Post on the bill.

• Voted “Yes” to pass out of Senate State & Local Committee SB 2111.  This bill would have required property taxpayers to go to court from decisions made by the State Board of Equalization on a judicial review basis.  This would have forbidden taxpayers from introducing new evidence in court and would have denied their long standing right to do so.  The bill would also have prejudiced the right of taxpayers to select representatives other than lawyers to represent them in tax appeals.  The bill failed in Burchett’s Committee and his was one of only two votes the bill received from the members of the Committee.  For more information, see our Post on the bill.

• Voted “Yes” to pass out of Senate Finance, Ways, & Means Committee SB 0873 which permits local property taxpayers, who had received forced personal property assessments because they had not even filed schedules of their property with the assessor, two years to have their assessments corrected.  However, the Committee would not even listen to an amendment to give a similar correction period of two years to taxpayers who had actually filed property schedules, but filed the schedules late by just even a day.  These taxpayers only have two months to have their assessments corrected by the county board of equalization.  In addition, the bill penalized taxpayers who filed late, by even just a day, by denying them the right to receive automatic application of appraisal ratio.   Senator Burchett voted “Yes” once again when the bill came to the Senate floor.  Please see our Post on this new law.

• Voted “Yes” to pass out of Senate Finance, Ways & Means Committee SB 1570 which permits the State Division of Property Assessments to intervene as a party in local assessment and property tax appeals in the five largest counties in the State (Shelby, Davidson, Knox, Hamilton, & Rutherford).  Under the bill the Division has the unconditional right to intervene as a party equal to the assessor and may overrule an assessor’s position in the event the assessor wishes to settle an appeal.   The new law also allows the State Division to file appeals if the Division disagrees with a decision by any board of equalization, including the State Board.  The Division does not even make the assessments in these counties and are non-elected State representatives with powers equal to locally elected officials.   Senator Burchett again voted “Yes” on the bill when it came to the Senate floor for approval.  Please see our Post on this new law. 

We read Senator Burchett’s campaign website and about the only thing we could find about taxes was that he was against the State income tax.

While this is a popular stand and it would be hard to be a Republican without taking such a position, his position on other taxes, particularly local taxes,  is not mentioned. 

Mayors deal with all sorts of local taxes and Senator Burchett, as Knox County Mayor, will never have the chance to vote against the State income tax.

He will, however,  have great influence upon local taxes.

Before voting for Senator Burchett for County Mayor, Knox County voters should first consider his liberal voting record on taxes to determine how he may serve as County Mayor with regard to those taxes.

© copyright – Tennessee Taxpayers Association – 10/25/2009

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