KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Tennessee

HB1517 • 2026

Taxes, Severance

AN ACT to amend Tennessee Code Annotated, Section 67-7-207, relative to mineral severance tax.

Land Taxes
Active

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

Sponsor
Lankford, Lowe
Last action
2026-04-13
Official status
Sponsor(s) Added.
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on how the change will affect overall management of mineral severance tax revenue.

Changes to Mineral Severance Tax Reporting

This bill extends the deadline for counties to submit annual reports about mineral severance tax revenue and removes the comptroller of the treasury as one of the recipients of these reports.

What This Bill Does

  • Extends the time a county has to submit an annual report about mineral severance tax from 30 days to 90 days after the end of its fiscal year.
  • Removes the comptroller of the treasury as one of the recipients of these reports.

Who It Names or Affects

  • Counties in Tennessee that receive mineral severance tax revenue
  • The commissioner of transportation
  • Chairs of the senate and house committees on transportation

Terms To Know

mineral severance tax
A tax collected when minerals are removed from land in Tennessee.

Limits and Unknowns

  • The bill does not specify what happens if a county fails to submit the report on time.
  • It is unclear how this change will affect the overall management of mineral severance tax revenue in Tennessee.

Bill History

  1. 2026-04-13 Tennessee General Assembly

    Sponsor(s) Added.

  2. 2026-04-13 Tennessee General Assembly

    Comp. SB subst.

  3. 2026-04-13 Tennessee General Assembly

    Passed H., Ayes 94, Nays 0, PNV 0

  4. 2026-04-13 Tennessee General Assembly

    Subst. for comp. HB.

  5. 2026-04-09 Tennessee General Assembly

    H. Placed on Consent Calendar for 4/13/2026

  6. 2026-04-08 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/9/2026

  7. 2026-03-03 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  8. 2026-02-25 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/3/2026

  9. 2026-02-18 Tennessee General Assembly

    Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

  10. 2026-02-12 Tennessee General Assembly

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

  11. 2026-02-11 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/18/2026

  12. 2026-02-09 Tennessee General Assembly

    Engrossed; ready for transmission to House

  13. 2026-02-09 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  14. 2026-02-06 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 2/9/2026

  15. 2026-02-04 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  16. 2026-01-28 Tennessee General Assembly

    Placed on Senate Energy, Ag., and Nat. Resources Committee calendar for 2/4/2026

  17. 2026-01-21 Tennessee General Assembly

    Placed on Senate Energy, Ag., and Nat. Resources Committee calendar for 1/28/2026

  18. 2026-01-14 Tennessee General Assembly

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

  19. 2026-01-14 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  20. 2026-01-14 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Energy, Ag., and Nat. Resources Committee

  21. 2026-01-13 Tennessee General Assembly

    Intro., P1C.

  22. 2026-01-13 Tennessee General Assembly

    Introduced, Passed on First Consideration

  23. 2026-01-12 Tennessee General Assembly

    Filed for introduction

  24. 2026-01-12 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1593
By Lowe

HOUSE BILL 1517
By Lankford
HB1517
009686
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-7-207, relative to mineral severance tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-7-207(b), is amended by deleting
the subsection and substituting instead the following:
(1) These revenues must be credited to the county road fund and used for the
construction, maintenance, and repair of the county system.
(2) Not later than ninety (90) days after the end of the county's fiscal year, each
county that receives revenue from a tax levied pursuant to this part shall provide an
annual written report to the commissioner of transportation, the chair of the
transportation and safety committee of the senate, and the chair of the committee of the
house of representatives having jurisdiction over transportation issues, detailing the
amount of revenue deposited into the county road fund during the previous fiscal year,
the amount of revenue spent by the county, and how those expenditures have been
designated and used for construction, maintenance, and repair of the county system
pursuant to subdivision (b)(1).
(3) Annual written reports submitted pursuant to subdivision (b)(2) are subject to
audit by the comptroller of the treasury.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.