County Commissioners and Officials—

With discussions underway regarding PILOTs, it may be helpful to review polices and practices for Industrial Development Boards in other Tennessee counties. Several larger counties have extensive experience administering PILOT programs, and their policies and reports provide useful examples of how local governments address legal, administrative, financial, and oversight considerations.

I am forwarding a few links that I found online for your review:

Chattanooga–Hamilton County

  • Informative website with annual reports and spreadsheets showing PILOT compliance information and the distribution of PILOT revenues among local governments by fiscal year.
  • Provides a good example of public transparency and reporting.

Fayette County

  • 27-page policy approved by County Commission.
  • Addresses approval procedures, conflict-of-interest provisions, incentive criteria, administrative fees, reporting requirements, and the role of the Chamber as administrative staff.

Memphis & Shelby County

  • 22-page policy (excluding addenda) approved by local governments.
  • Addresses authority, approval criteria, conflict-of-interest provisions, fees, reporting requirements, and administration of PILOT agreements.
  • It should be noted that this policy is currently under revision. On December 15, 2025, the Shelby County Commission adopted a resolution receiving recommendations from its PILOT Ad Hoc Committee regarding reforms to the PILOT process.  See attached resolution and the Trustee’s table listing the eleven IDBs authorized in Shelby County and number of PILOT agreements for each as of Sept 2025.

Roane County

  • 13-page policy approved by local governments through the county’s economic development alliance.
  • Addresses legal authority, approval procedures, conflict-of-interest provisions, evaluation matrices, fees, compliance monitoring, and reporting.

While each county’s circumstances differ, these examples may provide useful context as Haywood County considers its own approach to PILOT policy, transparency, administration, accountability, and revenue.

Many Thanks,

Sharon Hayes