Developer tax breaks (PILOTs)
What the county commission and the city council have decided about payments in lieu of taxes (PILOTs) and other tax breaks for development projects.
Where this stands
The record holds 68 decisions on this, from May 2012 to August 2026, at the City of Knoxville City Council and the Knox County Board of Commissioners. [1] [68]
The most recent was on August 31, 2026: Delegate authority to IDB to negotiate/waive PILOTs for DWF John Sevier, LLC project — adopted 7-4-0-0. [68]
15 of them were decided by a split vote. [1] [23] [29] [30] [33] [37]
Who voted how — City of Knoxville City Council
| Member | Mar 19, 2024 [54] | Jul 9, 2024 [56] | Oct 15, 2024 [57] | Nov 26, 2024 [58] | Apr 29, 2025 [60–62] | Jul 22, 2025 [63] | Apr 28, 2026 [64] | Aug 18, 2026 [66] |
|---|---|---|---|---|---|---|---|---|
| Amelia Parker | Absent | Aye | No | Aye | Absent | Aye | Aye | No |
| Andrew Roberto | Aye | Aye | Aye | Aye | Aye | Aye | — | — |
| Charles Thomas | Aye | Aye | Aye | Aye | Aye | Aye | Aye | Aye |
| Debbie Helsley | Aye | Aye | Aye | Aye | Aye | Aye | Aye | Aye |
| Denzel Grant | — | — | — | — | — | — | Aye | Absent |
| Doug Lloyd | — | — | — | — | — | — | Aye | Aye |
| Gwen McKenzie | Aye | Aye | Aye | Aye | Aye | Aye | — | — |
| Karyn Adams | — | — | — | — | — | — | Aye | Aye |
| Lauren Rider | Aye | Aye | Absent | Aye | Aye | Aye | — | — |
| Lynne Fugate | Aye | Aye | Aye | Aye | Aye | Aye | Aye | Aye |
| Matthew DeBardelaben | — | — | — | — | — | — | Aye | Aye |
| Nathan Honeycutt | — | — | — | — | — | — | Aye | Aye |
| Seema Singh | No | Aye | Aye | Absent | Aye | Absent | — | — |
| Tommy Smith | Aye | Aye | Aye | Aye | Absent | Aye | — | — |
Who voted how — Knox County Board of Commissioners
| Member | Aug 22, 2022 [39–40] | Sep 26, 2022 [45] | Feb 21, 2023 [48] | Dec 18, 2023 [52–53] | Apr 22, 2024 [55] | Jul 27, 2026 [65] | Aug 31, 2026 [67] | Aug 31, 2026 [68] |
|---|---|---|---|---|---|---|---|---|
| Adam Thompson | — | — | — | — | — | Aye | Aye | No |
| Andy Fox | — | — | — | — | — | Aye | Aye | No |
| Angela Russell | — | — | — | — | — | Aye | Aye | No |
| Carson Dailey | Aye | Aye | Aye | Aye | Aye | — | — | — |
| Charles Busler | Aye | — | — | — | — | — | — | — |
| Courtney Durrett | Aye | Aye | Aye | Aye | Aye | Aye | No | Aye |
| Damon Rawls | — | — | — | — | — | Aye | No | Aye |
| Dasha Lundy | Aye | Absent | Aye | Aye | Aye | — | — | — |
| Gina Oster | — | Aye | Aye | Aye | Aye | Aye | No | Aye |
| John Schoonmaker | Aye | Aye | Aye | Aye | Aye | — | — | — |
| Justin Biggs | Absent | — | — | — | — | — | — | — |
| Kim Frazier | — | Aye | Aye | Aye | Aye | Aye | No | Aye |
| Kyle Ward | Absent | Aye | Aye | Aye | Aye | — | — | — |
| Larsen Jay | Aye | Aye | Aye | Aye | Aye | No | No | Aye |
| Randy Smith | Aye | — | — | — | — | — | — | — |
| Rhonda Lee | — | Aye | Aye | Aye | Aye | Aye | Aye | No |
| Richie Beeler | Aye | Aye | Aye | Aye | Aye | — | — | — |
| Shane Jackson | — | — | — | — | — | Aye | No | Aye |
| Terry Hill | Aye | Aye | Aye | Aye | Aye | Aye | No | Aye |
Also decided outside the bodies we cover
- The Industrial Development Boards of Knox County and the City of Knoxville — negotiate and hold the PILOT agreements
Every step on the record (68 related decisions, oldest first)
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[1] · City of Knoxville City Council
May 29, 2012R-151-2012
PILT agreement for Knoxville Hotel Associates, LLC
Source: official minutes (PDF) for May 29, 2012.
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[2] · City of Knoxville City Council
August 7, 2012R-224-2012
Authorize IDB to accept PILOT payments from Kimberly-Clark
Source: official minutes (PDF) for August 7, 2012.
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[3] · City of Knoxville City Council
October 2, 2012R-275-2012
Authorize IDB to negotiate payments in lieu of taxes for 430 S. Gay St
Source: official minutes (PDF) for October 2, 2012.
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[4] · City of Knoxville City Council
April 30, 2013R-157-2013
Resolution authorizing IDB to negotiate PILOT with MAB Knoxville, LLC
Source: official minutes (PDF) for April 30, 2013.
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[5] · City of Knoxville City Council
May 14, 2013R-171-2013
Authorize IDB to negotiate payments in lieu of taxes for S. Gay Street property
Source: official minutes (PDF) for May 14, 2013.
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[6] · City of Knoxville City Council
May 28, 2013R-179-2013
Authorize IDB to negotiate PILOT payments for 2010 Cumberland Ave property
Source: official minutes (PDF) for May 28, 2013.
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[7] · City of Knoxville City Council
July 9, 2013R-227-2013
Approve tax increment financing amendment for Gay Street redevelopment
Source: official minutes (PDF) for July 9, 2013.
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[8] · City of Knoxville City Council
October 29, 2013R-355-2013
Resolution authorizing IDB to negotiate PILOT for Knoxville Locomotive Works
Source: official minutes (PDF) for October 29, 2013.
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[9] · City of Knoxville City Council
April 15, 2014R-142-2014
Resolution authorizing Industrial Dev. Board to negotiate PILOT w/ Jackson Terminal LLC
Source: official minutes (PDF) for April 15, 2014.
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[10] · City of Knoxville City Council
April 15, 2014R-143-2014
Resolution authorizing Industrial Dev. Board to negotiate PILOT w/ The Farragut Group LLC
Source: official minutes (PDF) for April 15, 2014.
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[11] · City of Knoxville City Council
November 11, 2014R-397-2014
Authorize IDB to negotiate payments in lieu of taxes from JHD, LLC
Source: official minutes (PDF) for November 11, 2014.
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[12] · City of Knoxville City Council
April 28, 2015R-165-2015
Authorize Industrial Development Board to negotiate PILOT with Courtland Group LLC
Source: official minutes (PDF) for April 28, 2015.
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[13] · City of Knoxville City Council
October 13, 2015R-330-2015
Authorize IDB to accept payments in lieu of taxes for Brookvale Lane property
Source: official minutes (PDF) for October 13, 2015.
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[14] · City of Knoxville City Council
January 5, 201611-e
Approve TIF amendment for Jackson/Depot Redevelopment Plan
Source: official minutes (PDF) for January 5, 2016.
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[15] · City of Knoxville City Council
October 11, 2016IDB to negotiate PILOT tax payments for Paramount Hospitality Mgmt LLC
Source: official minutes (PDF) for October 11, 2016.
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[16] · City of Knoxville City Council
August 1, 2017R-248-2017
Authorize IDB to negotiate PILOT payment from Twofold Purchase GP for McCalla Ave
Source: official minutes (PDF) for August 1, 2017.
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[17] · City of Knoxville City Council
August 1, 2017R-249-2017
Authorize IDB to negotiate PILOT payment from Smith and Hammaker for Summit Hill Dr
Source: official minutes (PDF) for August 1, 2017.
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[18] · City of Knoxville City Council
August 1, 2017R-250-2017
Authorize IDB to negotiate PILOT payment from Orange Knoxville Cumberland for Cumberland Ave
Source: official minutes (PDF) for August 1, 2017.
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[19] · City of Knoxville City Council
August 1, 2017R-251-2017
Authorize IDB to negotiate PILOT payment from Twofold Purchase GP for World's Fair Park Dr
Source: official minutes (PDF) for August 1, 2017.
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[20] · City of Knoxville City Council
November 7, 2017R-380-2017
Authorize IDB to negotiate payments in lieu of taxes
Source: official minutes (PDF) for November 7, 2017.
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[21] · City of Knoxville City Council
October 23, 2018R-371-2018
Amend Resolution R-250-2017 regarding PILOT lease for 2223 Cumberland Ave
Source: official minutes (PDF) for October 23, 2018.
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[22] · City of Knoxville City Council
October 23, 2018R-372-2018
Amend Resolution R-364-2010 regarding PILOT for 36 Market Sq/320 Wall Ave
Source: official minutes (PDF) for October 23, 2018.
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[23] · City of Knoxville City Council
January 29, 2019R-44-2019
Authorize IDB to accept PILOT payments for RB Hotel Knoxville, LLC
Source: official minutes (PDF) for January 29, 2019.
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[24] · City of Knoxville City Council
May 21, 2019R-183-2019
IDB to negotiate PILOT with Knoxville Supreme Court for hospitality facility
Source: official minutes (PDF) for May 21, 2019.
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[25] · City of Knoxville City Council
May 21, 2019R-184-2019
IDB to negotiate PILOT with Knoxville Supreme Court for residential complex
Source: official minutes (PDF) for May 21, 2019.
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[26] · City of Knoxville City Council
September 10, 2019R-304-2019
Resolution for Industrial Development Board payment in lieu of taxes
Source: official minutes (PDF) for September 10, 2019.
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[27] · City of Knoxville City Council
March 10, 2020R-84-2020
Amend R-238-2015 regarding PILOT assignment for 1132 N 6th Ave
Source: official minutes (PDF) for March 10, 2020.
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[28] · City of Knoxville City Council
August 11, 2020R-232-2020
Authorize IDB to negotiate PILOT with RLK Properties
Source: official minutes (PDF) for August 11, 2020.
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[29] · City of Knoxville City Council
September 22, 2020R-278-2020
Resolution authorizing Industrial Development Board to accept payments in lieu of taxes from Greystar Development East, LLC
Source: official minutes (PDF) for September 22, 2020.
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[30] · Knox County Board of Commissioners
April 26, 2021R-21-4-901
Development Agreement for Andrew Johnson Building with BNA Associates, LLC
Source: official minutes (PDF) for April 26, 2021.
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[31] · City of Knoxville City Council
December 14, 2021R-402-2021
Authorize PILOT for Transom Partners, LLC at 101 E. Fourth Ave
Source: official minutes (PDF) for December 14, 2021.
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[32] · City of Knoxville City Council
December 14, 2021R-403-2021
Authorize PILOT for Terminus Real Estate, Inc. at 305 W. Vine Ave
Source: official minutes (PDF) for December 14, 2021.
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[33] · City of Knoxville City Council
February 22, 2022R-58-2022
Approve Amendment to Magnolia Ave Warehouse District Plan; authorize TIF
Source: official minutes (PDF) for February 22, 2022.
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[34] · City of Knoxville City Council
March 8, 2022R-79-2022
Authorize IDB to enter PILOT agreement with Old City Ventures, LLC for 210 E Jackson Ave
Source: official minutes (PDF) for March 8, 2022.
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[35] · City of Knoxville City Council
April 19, 2022R-122-2022
Approve amendment to Summit Hill Redevelopment Plan for tax increment financing
Source: official minutes (PDF) for April 19, 2022.
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[36] · Knox County Board of Commissioners
April 25, 2022R-22-4-802
Approve amendment to Summit Hill Redevelopment Plan for TIF
Source: official minutes (PDF) for April 25, 2022.
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[37] · Knox County Board of Commissioners
June 27, 2022R-22-6-901
Amend R-21-4-901 regarding delegation of authority to Industrial Development Board
Source: official minutes (PDF) for June 27, 2022.
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[38] · City of Knoxville City Council
June 28, 2022R-193-2022
Authorize annual budget adjustments for tax increment revenues
Source: official minutes (PDF) for June 28, 2022.
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[39] · Knox County Board of Commissioners
August 22, 2022R-22-8-804
Approve amendment to Summit Hill Redevelopment Plan TIF allocation
Source: official minutes (PDF) for August 22, 2022.
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[40] · Knox County Board of Commissioners
August 22, 2022R-22-8-903
Amend Magnolia Ave Warehouse District Plan, delegate PILOT authority
Source: official minutes (PDF) for August 22, 2022.
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[41] · City of Knoxville City Council
August 23, 2022R-248-2022
Approve amendment to Summit Hill Redevelopment Plan extending TIF allocation period
Source: official minutes (PDF) for August 23, 2022.
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[42] · City of Knoxville City Council
August 23, 2022R-249-2022
Approve Magnolia Ave Warehouse District Redevelopment Plan amendment for TIF and PILOT
Motion: Motion to suspend the rules to allow the additional speaker
Adopted no recorded voteRoll call & discussion →Source: official minutes (PDF) for August 23, 2022.
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[43] · City of Knoxville City Council
August 23, 2022R-249-2022
Approve Magnolia Ave Warehouse District Redevelopment Plan amendment for TIF and PILOT
Motion: move the previous question
Source: official minutes (PDF) for August 23, 2022.
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[44] · City of Knoxville City Council
August 23, 2022R-249-2022
Approve Magnolia Ave Warehouse District Redevelopment Plan amendment for TIF and PILOT
Motion: motion to approve the resolution
Source: official minutes (PDF) for August 23, 2022.
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[45] · Knox County Board of Commissioners
September 26, 2022R-22-9-906
Authorize Industrial Development Board to accept payments in lieu of taxes
Source: official minutes (PDF) for September 26, 2022.
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[46] · City of Knoxville City Council
January 10, 2023R-12-2023
Resolution authorizing PILOT agreement with Core Knoxville Cumberland, LLC for various properties
Source: official minutes (PDF) for January 10, 2023.
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[47] · City of Knoxville City Council
January 10, 2023R-13-2023
Resolution authorizing PILOT agreement with Ridgehouse Companies for 0 East Hill Avenue
Source: official minutes (PDF) for January 10, 2023.
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[48] · Knox County Board of Commissioners
February 21, 2023R-23-2-802
Request Industrial Dev. Board to waive TIF provisions for Prosperity Crossing
Source: official minutes (PDF) for February 21, 2023.
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[49] · City of Knoxville City Council
February 21, 2023R-54-2023
Authorize PILOT negotiation with Dominion Riverside LLC
Source: official minutes (PDF) for February 21, 2023.
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[50] · City of Knoxville City Council
May 2, 2023R-132-2023
Authorize PILOT payments for property at 200 W Fifth Avenue
Source: official minutes (PDF) for May 2, 2023.
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[51] · City of Knoxville City Council
December 12, 2023R-403-2023
Authorize PILOT payments for property at 1801 E. Magnolia Ave
Source: official minutes (PDF) for December 12, 2023.
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[52] · Knox County Board of Commissioners
December 18, 2023R-23-12-803
Approve Park City Redevelopment and Urban Renewal Plan
Source: official minutes (PDF) for December 18, 2023.
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[53] · Knox County Board of Commissioners
December 18, 2023R-23-12-901
Approve Economic Impact Plan for "Prosperity Crossing" TIF development
Source: official minutes (PDF) for December 18, 2023.
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[54] · City of Knoxville City Council
March 19, 2024R-93-2024
Authorize IDB to accept payments in lieu of taxes for specified properties
Source: official minutes (PDF) for March 19, 2024.
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[55] · Knox County Board of Commissioners
April 22, 2024R-24-4-902
Delegate authority to Industrial Development Board for Project Emerald
Source: official minutes (PDF) for April 22, 2024.
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[56] · City of Knoxville City Council
July 9, 2024R-177-2024
Authorize Industrial Development Board to accept PILOT payments from Marble Alley Development, LLC
Source: official minutes (PDF) for July 9, 2024.
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[57] · City of Knoxville City Council
October 15, 2024R-280-2024
Authorize PILOT payments for property at 516 and 0 W. Vine Avenue
Source: official minutes (PDF) for October 15, 2024.
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[58] · City of Knoxville City Council
November 26, 2024R-322-2024
Authorize PILOT payments for 0 W. Hill Ave & 0 Locust Street
Source: official minutes (PDF) for November 26, 2024.
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[59] · City of Knoxville City Council
December 10, 2024R-337-2024
Authorize Industrial Development Board to negotiate PILOT for North Broadway/Stone Street
Source: official minutes (PDF) for December 10, 2024.
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[60] · City of Knoxville City Council
April 29, 2025R-108-2025
Authorize IDB to negotiate PILOT with Parkview APTS, LLC
Source: official minutes (PDF) for April 29, 2025.
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[61] · City of Knoxville City Council
April 29, 2025R-110-2025
Authorize IDB to negotiate PILOT with Edgewood APTS LLC
Source: official minutes (PDF) for April 29, 2025.
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[62] · City of Knoxville City Council
April 29, 2025R-113-2025
Authorize IDB to negotiate PILOT with Elmington Capital Group
Source: official minutes (PDF) for April 29, 2025.
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[63] · City of Knoxville City Council
July 22, 2025R-212-2025
Authorize PILOT payments for Grandiflora Foundation properties
Source: official minutes (PDF) for July 22, 2025.
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[64] · City of Knoxville City Council
April 28, 2026R-121-2026
Authorize IDB to negotiate PILOT payments for W. Depot Avenue properties
Source: official minutes (PDF) for April 28, 2026.
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[65] · Knox County Board of Commissioners
July 27, 2026R-26-7-901
Delegate authority to IDB for PILOT negotiations for DWF John Sevier, LLC project
Source: official minutes (PDF) for July 27, 2026.
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[66] · City of Knoxville City Council
August 18, 2026R-233-2026
Authorize IDB to negotiate PILOT payments for Patton/Georgia streets
Source: official minutes (PDF) for August 18, 2026.
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[67] · Knox County Board of Commissioners
August 31, 2026R-26-8-905
Delegate authority to IDB to negotiate/waive PILOTs for DWF John Sevier, LLC project
Motion: Motion to deny Resolution R-26-8-905
Source: official minutes (PDF) for August 31, 2026.
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[68] · Knox County Board of Commissioners
August 31, 2026R-26-8-905
Delegate authority to IDB to negotiate/waive PILOTs for DWF John Sevier, LLC project
Motion: Motion to approve Resolution R-26-8-905
Source: official minutes (PDF) for August 31, 2026.
A curated grouping of the record, possibly incomplete.