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

HB2182 • 2026

Local Government, General

AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 3; Title 4, Chapter 49; Section 9-16-101; Title 54, Chapter 4; Title 55, Chapter 4; Title 57, Chapter 5, Part 2; Title 57, Chapter 3, Part 3 and Title 67, relative to allocations to counties and municipalities.

Taxes
Active

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

Sponsor
White, Taylor
Last action
2026-04-22
Official status
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Gradual Reduction of County and Municipal Funding Due to Population Loss

This bill requires that any reduction in funding for counties and municipalities due to population loss be phased in gradually over five years.

What This Bill Does

  • Requires the Department of Revenue to reduce county and municipal funding due to population loss by no more than 20% each year.
  • Limits the total reduction to 20%, 40%, 60%, 80%, and 100% over five consecutive years, depending on when the reduction starts.
  • Allows for recalculation of funding if a jurisdiction's population increases during this period.

Who It Names or Affects

  • Counties and municipalities in Tennessee that experience population loss.
  • The Department of Revenue and the Department of Finance and Administration.

Terms To Know

Phase-in
A gradual implementation over time, rather than all at once.
Mitigation factor
A reduction in the impact of a negative change, such as limiting funding cuts to 20% per year.

Limits and Unknowns

  • The exact financial impact on specific localities is unknown and cannot be quantified.
  • Additional sources of funding or state appropriations may be needed to achieve the phase-in effect.

Amendments

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

Amendment 1-0 to SB2200

Plain English: Senate State and Local Government 1 Amendment No.

  • Senate State and Local Government 1 Amendment No.
  • 1 to SB2200 Briggs Signature of Sponsor AMEND Senate Bill No.
  • 2200* House Bill No.
  • 2182 SA0876 015527 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.

Bill History

  1. 2026-04-22 Tennessee General Assembly

    Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

  2. 2026-04-22 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/22/2026

  3. 2026-04-20 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  4. 2026-04-15 Tennessee General Assembly

    Sponsor(s) Added.

  5. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  6. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

  7. 2026-03-25 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 8, Nays 1 PNV 0

  8. 2026-03-25 Tennessee General Assembly

    Sponsor(s) Added.

  9. 2026-03-25 Tennessee General Assembly

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

  10. 2026-03-24 Tennessee General Assembly

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

  11. 2026-03-24 Tennessee General Assembly

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

  12. 2026-03-18 Tennessee General Assembly

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

  13. 2026-03-17 Tennessee General Assembly

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

  14. 2026-03-11 Tennessee General Assembly

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

  15. 2026-03-10 Tennessee General Assembly

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

  16. 2026-03-03 Tennessee General Assembly

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

  17. 2026-02-05 Tennessee General Assembly

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

  18. 2026-02-05 Tennessee General Assembly

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

  19. 2026-02-05 Tennessee General Assembly

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

  20. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  21. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  22. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  23. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2200
By Taylor

HOUSE BILL 2182
By White
HB2182
012557
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 4,
Chapter 3; Title 4, Chapter 49; Section 9-16-101;
Title 54, Chapter 4; Title 55, Chapter 4; Title 57,
Chapter 5, Part 2; Title 57, Chapter 3, Part 3 and
Title 67, relative to allocations to counties and
municipalities.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-103(a)(3)(G), is amended by
adding the following language at the end of the subdivision:
In any year in which the revised population certification results in a reduction of the
allocation of moneys to a county or municipality compared to the prior year's allocation,
the department of revenue shall implement the reduction incrementally. The department
shall limit the reduction in the first year of population loss or stagnation to twenty percent
(20%) of the total projected loss resulting from the population decrease. In each
subsequent, consecutive year of population loss or stagnation, the department shall
increase the implemented reduction by an additional twenty percent (20%) of the then-
current projected loss, until the allocation aligns fully with the certified population. If a
jurisdiction's population increases during this period, then the department shall
recalculate the base loss and adjust the phase-in accordingly.
SECTION 2. Tennessee Code Annotated, Section 4-3-710, is amended by adding the
following as a new subsection (d):
(d) To ensure fiscal stability for local governments, the department of revenue
and the department of finance and administration shall implement a transition period for
any county or municipality experiencing a decrease in population-based funding due to
the annual certifications required by this section. Such transition must limit the reduction

- 2 - 012557

in distributed funds to twenty percent (20%) of the total year-over-year decrease in the
first year of the loss, forty percent (40%) in the second year, and continue in twenty
percent-increments until the distribution is commensurate with the certified population.
SECTION 3. Tennessee Code Annotated, Section 67-1-119, is amended by adding the
following language at the end of the section:
The department of revenue shall apply a mitigation factor to any reduction in funding
resulting from revised population certifications under § 4-3-710. The mitigation factor
must ensure that no county or municipality realizes more than twenty percent (20%) of
its total annual population-based revenue loss in the first year of such loss, with the
remaining loss phased in over the subsequent four (4) years.
SECTION 4. This act takes effect July 1, 2026, the public welfare requiring it.