Bill > SB1472

This bill modifies Tennessee property tax dispute procedures by changing the language around how collecting officials handle disputed tax portions. Currently, city or county tax officials are allowed to accept the disputed portion of a property tax if the full tax amount is paid before the delinquency date. The proposed bill changes this from permissive ("shall") language to mandatory language, effectively requiring tax collecting officials to accept the disputed tax portion when the full tax amount is paid on time. This means that if a property owner disagrees with part of their tax assessment but pays the entire tax bill before it becomes delinquent, the local government must now accept and process the disputed portion of the tax, potentially providing more certainty and clarity in the tax appeal process. The bill would take effect immediately upon becoming law, as stated in Section 2, which emphasizes the public welfare benefit of the change.

Government Affairs

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB1472&ga=114