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

HB1670 • 2026

Taxes, Ad Valorem

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

Housing Taxes
Active

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

Sponsor
Rudd, Massey
Last action
2026-04-08
Official status
Taken off notice for cal. in State & Local Government Committee
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Property Tax Notification Changes

This bill changes how property tax change notifications are considered valid and effective if sent by email.

What This Bill Does

  • Removes an old rule that said property tax change notices must be sent by regular mail to be valid.
  • Adds a new rule saying if the notice is sent by email, it becomes official when the email is sent out.

Who It Names or Affects

  • Property owners who receive tax notifications from their local assessor's office.

Terms To Know

Ad Valorem
A type of tax based on the value of a property or item.
Assessment
The process of determining how much a piece of property is worth for tax purposes.

Limits and Unknowns

  • Does not address what happens if an email notification does not reach the taxpayer.
  • It only changes rules about when notifications are considered effective, not how they affect taxes themselves.

Amendments

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

Amendment 1-0 to SB1675

Plain English: The amendment changes how residential property is defined in Tennessee to include properties that can be sold as single units and adds new rules for classifying rental homes or townhouses as residential property.

  • Changes the definition of 'residential property' to include only real estate that can be bought and sold as a whole unit, not just those with no more than one rental unit.
  • Adds a new rule stating that single-family rental homes or townhouses are classified as residential property even if they aren't the owner's main home.
  • The amendment text does not provide details on how this change will affect current property classifications and assessments in Tennessee.

Bill History

  1. 2026-04-08 Tennessee General Assembly

    Taken off notice for cal. in State & Local Government Committee

  2. 2026-04-01 Tennessee General Assembly

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

  3. 2026-04-01 Tennessee General Assembly

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

  4. 2026-03-25 Tennessee General Assembly

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

  5. 2026-03-25 Tennessee General Assembly

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

  6. 2026-03-25 Tennessee General Assembly

    Failed in Senate State and Local Government Committee

  7. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  8. 2026-03-24 Tennessee General Assembly

    Sponsor(s) Added.

  9. 2026-03-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  10. 2026-03-24 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/25/2026

  11. 2026-03-18 Tennessee General Assembly

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

  12. 2026-03-18 Tennessee General Assembly

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

  13. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  14. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  15. 2026-03-11 Tennessee General Assembly

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

  16. 2026-03-11 Tennessee General Assembly

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

  17. 2026-03-11 Tennessee General Assembly

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

  18. 2026-03-10 Tennessee General Assembly

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

  19. 2026-03-09 Tennessee General Assembly

    Sponsor(s) Added.

  20. 2026-03-04 Tennessee General Assembly

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

  21. 2026-03-04 Tennessee General Assembly

    Action Def. in s/c Cities & Counties Subcommittee to 3/11/2026

  22. 2026-03-04 Tennessee General Assembly

    Sponsor(s) Added.

  23. 2026-03-03 Tennessee General Assembly

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

  24. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/4/2026

  25. 2026-02-25 Tennessee General Assembly

    Sponsor(s) Added.

  26. 2026-02-18 Tennessee General Assembly

    Sponsor(s) Added.

  27. 2026-01-21 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  28. 2026-01-21 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  29. 2026-01-21 Tennessee General Assembly

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

  30. 2026-01-15 Tennessee General Assembly

    Intro., P1C.

  31. 2026-01-15 Tennessee General Assembly

    Introduced, Passed on First Consideration

  32. 2026-01-14 Tennessee General Assembly

    Filed for introduction

  33. 2026-01-14 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1675
By Massey

HOUSE BILL 1670
By Rudd
HB1670
011104
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-508(a)(3), is amended by
deleting the following sentence:
Such notification shall be sent by United States mail, addressed to the last known
address of the taxpayer, and shall be effective when mailed.
and substituting instead:
Such notification must be sent by United States mail, addressed to the last
known address of the taxpayer, and is effective when mailed. If the notification is
sent by email pursuant to subsection (c) in lieu of United States mail, then the
notification is effective when electronically sent.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.