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TN SB1675

TN SB1675
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property classification and assessment.


summary

Introduced
01/14/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

114th General Assembly

Bill Summary

As introduced, clarifies that a notification sent by email from the assessor to a taxpayer of a change in the classification or assessed valuation of the taxpayer's property is effective when electronically sent. - Amends TCA Title 67, Chapter 5.

AI Summary

This bill amends Tennessee Code Annotated, Section 67-5-508(a)(3), which deals with property classification and assessment notifications. The key change is that while property tax notifications will still be sent by mail and considered effective when mailed, the bill now clarifies that if a notification about a change in property classification or assessed valuation is sent by email, it will be considered effective the moment it is electronically sent, offering a more modern and potentially faster method of communication between tax assessors and property owners.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Passed on Second Consideration, refer to Senate State and Local Government Committee (on 01/21/2026)

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