Mike Walker
City Manager
615-371-0060

Dear Citizens,

Brentwood is a community blessed with individuals and families who want a quality of life with services and amenities that are second to none to any community anywhere. At the same time, they want their City to maintain a low property tax rate and spend their tax dollars wisely.

In 1995, the City of Brentwood initiated a program to create a bikeway/walkway system. The goal was to create a system that would eventually allow residents from neighborhoods to reach important civic destinations such as parks, schools, library, etc. without having to drive each time.

The challenges of creating a continuous bikeway system were significant. Beside the actual cost of construction, land had to be obtained for the pathway. There were even questions early on if people would actually use a bikeway if constructed. Legitimate concerns were expressed about constructing any bikeway that would directly affect any existing homeowners in the more developed areas of the City.

For the last 12 years, the City has systematically focused efforts on achieving this goal. The City has used a variety of techniques to extend the bikeway system in a cost effective manner. First, the City Commission provided capital funding averaging $200,000 annually toward construction – all done on a “pay-as-you-go” basis. The City received grants to help with construction of costly features such as the railroad tunnel into Crockett Park.

New developers dedicated land for the bikeway at no cost to the City as part of their subdivision approval process and, in some cases, constructed sections of the bikeway because they realized the importance and benefit of having the pathway adjacent to their subdivision. Several existing subdivisions dedicated easements and helped construct sections of the bikeway across their open space areas to ensure connection of the bikeway to their subdivision.  

Abandoned roadway sections and tunnels (Old Wilson Pike) were also incorporated into the bikeway. The City also pushed for new tunnels to be included in TDOT roadway projects (Wilson Pike and Moores Lane) and inclusion of separate bikeways as a part of future roadway projects such as Concord Road East, Split Log Road and Franklin Road South. Additional bikeway sections will be extended in the future as other opportunities are presented to the City for cost effective extension of the system.   

It’s time to celebrate our accomplishments to date! On Saturday, April 14, 2007 at 11:00 AM, a ribbon cutting will be held at Ravenwood High School to dedicate the “Brentwood Bikeway” system. The bikeway is now complete from the high school to the library. We encourage you to bring your family and bicycles or walking shoes and “explore” Brentwood from a different perspective – by traveling on the 13 miles of bikeways that are available for your use today.

In additional to bikeways, the staff appreciates your input on the significant issues facing the City and on the daily functions and activities of City government.  Please feel free to call at 371-0060 or e-mail at walkerm@brentwood-tn.org if you have questions, comments and suggestions on the issues at hand or how we can do things better. 

Best regards,
Michael W. Walker

City Government

Brentwood business and government work together to make the community the very best it can be. The structure of the city government is a Commission - Manager form of government. The Mayor is elected from among the commissioners to serve as chairman of the Commission. The full-time City Manager serves as administrative head of the City of Brentwood.
 

Tax Structure

Tennessee is one of the few states in the United States that has no state income tax, therefore the state tax system is dominated by the state sales tax. The tax was first imposed in 1947 and has remained the primary source of revenue for the state ever since. The tax is levied on sales of most tangible goods (including food) and many service, including most amusements. Other major state taxes include both the corporate excise tax (income tax) and the corporate franchise tax. The state also levies traditional taxes on unit sales of liquor, wine, beer, cigarettes and gasoline. While the state does impose an income tax, it applies only to certain types of unearned income (dividends and non-bank interest). Most state taxes are administered by the Tennessee Department of Revenue.

Local taxes in Tennessee consist primarily of property taxes (major local source) and local option sales taxes (tax rates set by local referendum.) The local option sales tax is imposed on essentially the same tax base subject to the state sales tax (there are a few exceptions). The local option sales tax applies only to the first $1,600 of the price of a tangible good (known as the single article cap). The cap is subject to change.