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HB2660 • 2026

Weakley County

AN ACT to amend Chapter 270 of the Private Acts of 1982; and any other acts amendatory thereto, relative to the mineral severance tax for Weakley County

Land Taxes
Active

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

Sponsor
Darby, Stevens
Last action
2026-03-09
Official status
P2C, ref. to Private Acts Committee - State & Local Government Committee
Effective date
Not listed

Plain English Breakdown

The official source does not provide specific details on how many mineral owners and miners are currently affected by the existing tax rate in Weakley County, leaving this information uncertain.

Weakley County Mineral Severance Tax Amendment Act

This act proposes to amend Chapter 270 of the Private Acts of 1982 by increasing the mineral severance tax rate for Weakley County from 15 cents to 20 cents per ton, contingent upon approval by a two-thirds vote of the county's legislative body.

What This Bill Does

  • Amends Chapter 270 of the Private Acts of 1982 to increase the mineral severance tax rate in Weakley County from 15 cents to 20 cents per ton.
  • Requires a two-thirds vote by Weakley County's legislative body for this amendment to take effect.

Who It Names or Affects

  • Mineral owners and miners in Weakley County who extract sand, gravel, clay, and other minerals for commercial use.
  • Weakley County’s local government which must vote on whether to approve this tax increase.

Terms To Know

severance tax
A tax that is charged when natural resources like sand or gravel are removed from the ground for commercial use.
two-thirds vote
When a majority of two out of every three people agree on something, it's called a two-thirds vote.

Limits and Unknowns

  • The tax increase will not take effect unless Weakley County’s local government approves it with a two-thirds vote.
  • It is unclear how many mineral owners and miners are currently affected by the existing tax rate in Weakley County.

Bill History

  1. 2026-03-12 Tennessee General Assembly

    Passed on Second Consideration, held on desk. Local Bill

  2. 2026-03-09 Tennessee General Assembly

    P2C, ref. to Private Acts Committee - State & Local Government Committee

  3. 2026-03-09 Tennessee General Assembly

    Introduced, Passed on First Consideration

  4. 2026-03-05 Tennessee General Assembly

    Intro., P1C.

  5. 2026-03-05 Tennessee General Assembly

    Filed for introduction

  6. 2026-03-04 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2718
By Stevens

HOUSE BILL 2660
By Darby
HB2660
014438
- 1 -

AN ACT to amend Chapter 270 of the Private Acts of 1982; and
any other acts amendatory thereto, relative to the
mineral severance tax for Weakley County

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Chapter 270 of the Private Acts of 1982, and any other acts amendatory
thereto, is amended by deleting SECTION 1 and substituting:
SECTION 1. A severance tax is hereby levied in Weakley County on sand,
gravel, clay, and all other minerals that are severed from the earth for private
commercial purposes. However, the tax shall not be levied on any mineral taxed under
the provisions of Tennessee Code Annotated, Sections 67-7-101 through 67-7-110. The
measure of the tax shall be twenty cents (20¢) per ton on all minerals severed from the
ground in Weakley County that are subject to the tax levied by this act. The owner shall
become liable for payment of the severance tax at the time the mineral is severed from
the earth and transported from the mine. The tax is levied upon the severance of the
mineral regardless of the place of processing or sale of the mineral or the fact that
delivery may be made outside the county. The tax shall accrue at the time the sand,
gravel, clay or other mineral is severed from the earth and in its natural or unprocessed
state and transported from the mine. The tax levied shall be a lien upon all subject
minerals severed in the county and any other property owned by the miner. Such lien
shall be entitled to preference over all judgments, encumbrances, or liens whatsoever
created.
SECTION 2. This act shall have no effect unless it is approved by a two-thirds (2/3) vote
of the legislative body of Weakley County. Its approval or nonapproval shall be proclaimed by
the presiding officer of the legislative body and certified to the secretary of state.

- 2 - 014438

SECTION 3. For the purpose of approving or rejecting the provisions of this act, it shall
be effective upon becoming a law, the public welfare requiring it. For all other purposes, it shall
become effective as provided in Section 2.