A rebate for McMinnville city taxpayers has gone from not likely to not happening. The Tennessee Comptroller of the Treasury says the city cannot give taxpayers a special, one-time tax rebate.“The city cannot refund property tax proceeds in such a manner,” said Betsy Knotts, assistant general counsel for the Comptroller.The $500,000 rebate was proposed as a one-time measure, not a tax cut. Rebate money would have been returned to taxpayers on a percentage basis, meaning those who pay more in property tax would have received a larger rebate.