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HB0162 • 2026

Taxes

AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Gant, Haile
Last action
2026-04-13
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Taxes

ON MARCH 26, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 198, AS AMENDED.

What This Bill Does

  • ON MARCH 26, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 198, AS AMENDED.
  • AMENDMENT #1 rewrites the bill to, instead, authorize, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future p roperty taxes if all of the following criteria are met:  The county or municipality and the taxpayer agree in a written settlement of a property tax dispute that the refund will be applied as credits.
  • The written settlement agreement must (i) contain a provision wherein the taxpayer waives any penalties and interests that would otherwise accrue; (ii) be sign by the chief elected official of the municipality or county and the taxpayer; and (iii) be filed with the comptroller of the treasury within 30 days.
  •  The refund is paid in full within 10 years of the written settlement agreement.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB0162

Plain English: This amendment allows counties and municipalities to pay property tax refunds in installments over ten years if agreed upon by both parties through a written settlement agreement.

  • Adds new subsection (b) to Tennessee Code Annotated, Section 67-5-1809, allowing for installment payments of property tax refunds under certain conditions.
  • Includes provisions requiring a written settlement agreement between the taxpayer and the county or municipality, waiving penalties and interest on the refund.
  • Specifies that each annual installment must be applied to future property taxes related to the disputed parcel(s) and limits this option to refunds over $500,000.
  • The amendment text does not specify how refunds below $500,000 would be handled.
  • Details on enforcement or consequences for non-compliance are not provided in the amendment.
Amendment 1-0 to SB0198

Plain English: This amendment allows counties and municipalities to pay property tax refunds in installments over ten years if agreed upon by both parties through a written settlement agreement.

  • Adds new subsection (b) to Tennessee Code Annotated, Section 67-5-1809, allowing for installment payments of property tax refunds under certain conditions.
  • Includes provisions requiring a signed agreement between the taxpayer and local government, waiving penalties and interest on the refund.
  • Specifies that each annual installment must be applied to future property taxes related to the disputed parcel(s) and sets a minimum refund amount of $500,000.
  • The amendment text does not specify how refunds below $500,000 are handled.
  • Details on enforcement or consequences for non-compliance with the agreement are not provided in the amendment.

Bill History

  1. 2026-04-13 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  2. 2026-04-13 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  3. 2026-04-13 Tennessee General Assembly

    Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

  4. 2026-04-08 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/13/2026

  5. 2026-04-08 Tennessee General Assembly

    Action def. in State & Local Government Committee to the Next Calendar

  6. 2026-04-01 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/8/2026

  7. 2026-04-01 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/8/2026

  8. 2026-03-30 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  9. 2026-03-26 Tennessee General Assembly

    Engrossed; ready for transmission to House

  10. 2026-03-26 Tennessee General Assembly

    Passed Senate as amended, Ayes 31, Nays 0

  11. 2026-03-26 Tennessee General Assembly

    Senate adopted Amendment (Amendment 1 - SA0742)

  12. 2026-03-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/31/2026

  13. 2026-03-25 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/31/2026

  14. 2026-03-24 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/26/2026

  15. 2026-03-18 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/24/2026

  16. 2026-03-18 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/24/2026

  17. 2026-03-17 Tennessee General Assembly

    Sponsor(s) Added.

  18. 2026-03-17 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 1

  19. 2026-03-11 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/18/2026

  20. 2026-03-11 Tennessee General Assembly

    Rec for pass if am by s/c ref. to State & Local Government Committee

  21. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  22. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/17/2026

  23. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026

  24. 2026-03-03 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/10/2026

  25. 2026-02-27 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  26. 2026-02-27 Tennessee General Assembly

    Ref. to State & Local Government Committee

  27. 2025-02-10 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  28. 2025-01-27 Tennessee General Assembly

    P2C, caption bill, held on desk - pending amdt.

  29. 2025-01-27 Tennessee General Assembly

    Introduced, Passed on First Consideration

  30. 2025-01-16 Tennessee General Assembly

    Intro., P1C.

  31. 2025-01-16 Tennessee General Assembly

    Filed for introduction

  32. 2025-01-15 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON MARCH 26, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 198, AS AMENDED.

AMENDMENT #1 rewrites the bill to, instead, authorize, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future p
roperty taxes if all of the following criteria are met:



The county or municipality and the taxpayer agree in a written settlement of a property tax dispute that the refund will be applied as credits. The written settlement agreement must (i) contain a provision wherein the taxpayer waives any penalties and interests that would otherwise accrue; (ii) be sign by the chief elected official of the municipality or county and the taxpayer; and (iii) be filed with the comptroller of the treasury within 30 days.


The refund is paid in full within 10 years of the written settlement agreement.


Each annual installment is applied to the future property taxes of the same parcel or parcels that are subject of the property tax dispute.


The total refund owed to the taxpayer is greater than $500,000.


The county or municipality is authorized to accept prepayments and partial payments of property taxes.

Current Bill Text

Read the full stored bill text 
SENATE BILL 198
By Haile

HOUSE BILL 162
By Gant

HB0162
001696
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
relative to taxes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-1-202(a)(7), is amended by
adding the following language after "deem appropriate":
. The annual report may be sent in electronic format to the state board of
equalization.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.