Effect of Tax Abatements or Reductions on Local Public Education

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  1. The Tennessee advisory commission on intergovernmental relations (TACIR) is directed to perform a study of the overall effect on local public education when property taxes or in lieu of tax payments earmarked for education are abated or reduced and whether the effect on local public education is offset by enhanced economic development. This study shall be conducted from TACIR's existing resources.
  2. All appropriate state departments and agencies shall provide assistance to TACIR.
  3. TACIR shall report its findings and recommendations, including any proposed legislation or interim reports upon conclusion of its study.


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