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SB1438 • 2026

Chester County

AN ACT to amend Chapter 234 of the Private Acts of 1972; as amended by Chapter 121 of the Private Acts of 1975; Chapter 96 of the Private Acts of 1983; Chapter 8 of the Private Acts of 1985; Chapter 47 of the Private Acts of 2005; and any other acts amendatory thereto, relative to motor vehicle privilege tax in Chester County.

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Active

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

Sponsor
Walley, Haston
Last action
2025-05-08
Official status
Comp. became Pr. Ch. 8
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about when the act will become effective or what penalties apply for non-payment, beyond classifying it as a Class C misdemeanor.

Chester County Motor Vehicle Privilege Tax Act

This act amends existing legislation to implement a new motor vehicle privilege tax for Chester County, which requires local approval before taking effect.

What This Bill Does

  • Sets a yearly tax of $65.35 on each car owned by someone who lives in Chester County.
  • Exempts cars held by auto-dealers for resale and farm tractors from this tax.
  • Requires the County Clerk to collect the tax.
  • Makes it illegal not to pay the tax, which is a Class C misdemeanor.

Who It Names or Affects

  • People who own cars and live in Chester County.
  • Auto-dealers based in Chester County.
  • Farmers with tractors in Chester County.
  • Chester County's local government.

Terms To Know

Class C misdemeanor
A minor crime that can result in a fine or short jail time.
Local approval
The agreement of Chester County's local government to allow the tax change.

Limits and Unknowns

  • It is not clear when this act will become effective, as it needs approval from two-thirds of Chester County’s legislative body.
  • The exact penalties for not paying the tax are not detailed in the bill text.

Bill History

  1. 2025-05-08 Tennessee General Assembly

    Comp. became Pr. Ch. 8

  2. 2025-05-08 Tennessee General Assembly

    Pr. Ch. 8

  3. 2025-05-02 Tennessee General Assembly

    Signed by Governor.

  4. 2025-04-21 Tennessee General Assembly

    Transmitted to Governor for his action.

  5. 2025-04-17 Tennessee General Assembly

    Signed by Senate Speaker

  6. 2025-04-15 Tennessee General Assembly

    Signed by H. Speaker

  7. 2025-04-15 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  8. 2025-04-14 Tennessee General Assembly

    Companion House Bill substituted

  9. 2025-04-14 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  10. 2025-04-14 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  11. 2025-04-11 Tennessee General Assembly

    Placed on Senate Local Calendar for 4/14/2025

  12. 2025-04-09 Tennessee General Assembly

    Received from House, Passed on First Consideration

  13. 2025-04-08 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  14. 2025-04-07 Tennessee General Assembly

    Passed H., Ayes 96, Nays 0, PNV 0

  15. 2025-04-03 Tennessee General Assembly

    H. Placed on Consent Calendar for 4/7/2025

  16. 2025-04-02 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/3/2025

  17. 2025-03-26 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  18. 2025-03-19 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/26/2025

  19. 2025-03-19 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/26/2025

  20. 2025-03-12 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/19/2025

  21. 2025-03-10 Tennessee General Assembly

    Rec. for pass; ref to State & Local Government Committee

  22. 2025-03-05 Tennessee General Assembly

    Placed on cal. Private Acts Committee for 3/10/2025

  23. 2025-03-03 Tennessee General Assembly

    Passed on Second Consideration, held on desk. Local Bill

  24. 2025-03-03 Tennessee General Assembly

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

  25. 2025-02-27 Tennessee General Assembly

    Introduced, Passed on First Consideration

  26. 2025-02-27 Tennessee General Assembly

    Intro., P1C.

  27. 2025-02-25 Tennessee General Assembly

    Filed for introduction

  28. 2025-02-24 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 1415
By Haston

SENATE BILL 1438
By Walley

SB1438
002164
- 1 -

a*234/1972,121/1975,96/1983,8/1985,47/2005
AN ACT to amend Chapter 234 of the Private Acts of 1972; as
amended by Chapter 121 of the Private Acts of 1975;
Chapter 96 of the Private Acts of 1983; Chapter 8 of the
Private Acts of 1985; Chapter 47 of the Private Acts of
2005; and any other acts amendatory thereto, relative to
motor vehicle privilege tax in Chester County.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Chapter 234 of the Private Acts of 1972, as amended by Chapter 121 of
the Private Acts of 1975, Chapter 96 of the Private Acts of 1983, Chapter 8 of the Private Acts
of 1985, Chapter 47 of the Private Acts of 2005, and any other acts amendatory thereto, is
amended by deleting the chapter, as amended, and substituting:
Section 1. Chester County hereby levies a motor vehicle privilege tax in the
amount of sixty-five dollars and thirty-five cents ($65.35) per motor vehicle per year for
each motor vehicle, the owner of which resides in Chester County, except that this tax
shall not be levied on vehicles held by auto-dealers for resale or on farm tractors. This
motor vehicle privilege tax is levied as a condition precedent for the operation of a motor
vehicle within Chester County.
Section 2. The County Clerk of Chester County shall collect the tax levied
herein.
Section 3. Payment of the tax levied herein shall be evidenced by a receipt
issued by the County Clerk, a copy of which must be kept by the owner of the vehicle
and by a decal displayed on the license plate of the vehicle.
Section 4. Pursuant to Tennessee Code Annotated, Title 5, Chapter 8, Part 1
and Title 55, Chapter 4, Part 1, a violation of this Act is a Class C misdemeanor.

- 2 - 002164

SECTION 2. This act shall have no effect unless it is approved by a two-thirds (2/3) vote
of the legislative body of Chester County. Its approval or nonapproval shall be proclaimed by
the presiding officer of the legislative body and certified to the secretary of state.
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 6.