Taxes, Ad Valorem

Plain English Breakdown

The bill summary and text do not provide details on other sections of the code being amended beyond requiring written notices for property reappraisal program extensions.

Property Tax Notice Requirements

This bill requires written notices from the state board of equalization to county mayors when considering an extension for property tax reappraisals.

What This Bill Does

• Requires that any notice regarding the extension of time for completing a property reappraisal program must be in writing.

Who It Names or Affects

• The state board of equalization
• County mayors

Terms To Know

Property reappraisal program

A process to reassess the value of properties for tax purposes.

State board of equalization

The state agency responsible for ensuring fair and accurate property assessments.

Limits and Unknowns

• Does not specify what happens if a written notice is not provided.
• It does not change other aspects of the property tax process beyond requiring written notices.

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

SENATE BILL 2271
By Briggs

HOUSE BILL 2424
By Howell
HB2424
012626
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 5;
Title 6; Title 7; Title 9; Title 12 and Title 67, relative
to property tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-1609, is amended by deleting
"shall notify" in the second sentence and substituting instead "shall notify in writing".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.