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Bill > SB2537


TN SB2537

TN SB2537
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.


summary

Introduced
02/02/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

Potential new amendment
114th General Assembly

Bill Summary

As introduced, increases, from 35 to 45 days, the time period, beginning from the date taxes in a jurisdiction become delinquent, within which taxpayers otherwise eligible for property tax relief must apply for a refund or present a credit voucher for credit on their taxes. - Amends TCA Title 67.

AI Summary

This bill, by amending Tennessee Code Annotated (TCA) Section 67-5-701(d)(1), extends the timeframe for eligible taxpayers to apply for property tax relief, either through a refund or a credit voucher to be applied against their tax liability. Specifically, the bill increases the period from thirty-five (35) days to forty-five (45) days, commencing from the date taxes in a jurisdiction become delinquent, meaning they are past their due date. This change provides taxpayers with an additional ten days to submit their applications for this relief, which is intended to help certain individuals or groups reduce their property tax burden.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Placed on Senate Regular Calendar for 4/13/2026 (on 04/10/2026)

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