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HB1935 • 2026

Taxes, Real Property

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

Taxes
Active

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

Sponsor
Vaughan, Taylor
Last action
2026-02-04
Official status
Assigned to s/c Cities & Counties Subcommittee
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on the effective date or additional rules beyond prohibiting full payment during appeals.

Property Tax Dispute Act

This bill stops cities and counties from requiring taxpayers to pay full property taxes while their tax assessment is being appealed.

What This Bill Does

  • Prohibits city or county officials from requiring a taxpayer to pay the full amount of disputed property taxes until an appeal is decided by the board of equalization.

Who It Names or Affects

  • Taxpayers who are disputing their property tax assessment.
  • City and county officials responsible for collecting taxes.

Terms To Know

Board of Equalization
A group that decides if a property's value is fairly assessed for tax purposes.

Limits and Unknowns

  • The bill does not specify the duration taxpayers can delay paying their taxes while disputing them.
  • It is unclear what consequences arise if the board of equalization rules against the taxpayer after they have delayed payment.

Bill History

  1. 2026-03-03 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State and Local Government Committee

  2. 2026-02-24 Tennessee General Assembly

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

  3. 2026-02-04 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  4. 2026-02-04 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  5. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  6. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  7. 2026-01-22 Tennessee General Assembly

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

  8. 2026-01-21 Tennessee General Assembly

    Introduced, Passed on First Consideration

  9. 2026-01-15 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1706
By Taylor

HOUSE BILL 1935
By Vaughan
HB1935
010987
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 67, Chapter 5, Part 14, is amended by
adding the following as a new section:
A city or county collecting official shall not require 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.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.