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Bill > HB1935


TN HB1935

TN HB1935
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property tax in dispute.


summary

Introduced
01/22/2026
In Committee
02/04/2026
Crossed Over
Passed
Dead

Introduced Session

114th General Assembly

Bill Summary

As introduced, prohibits a city or county collecting official from requiring a taxpayer to pay the full tax due for an assessment for which an appeal is pending before the county or state boards of equalization. - Amends TCA Title 67, Chapter 5.

AI Summary

This bill, amending Tennessee Code Annotated, Title 67, Chapter 5, prohibits a city or county collecting official, meaning the local government employee responsible for gathering taxes, from demanding that a taxpayer pay the entire amount of property tax owed for a property assessment if that assessment is currently under review, or "pending," before either the county or state boards of equalization, which are bodies that hear appeals regarding property tax valuations.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Assigned to s/c Cities & Counties Subcommittee (on 02/04/2026)

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