Taxes, Real Property

Plain English Breakdown

The bill was withdrawn on 2026-01-12, so its current status is inactive.

Property Tax Dispute Act

This bill changes Tennessee's property tax laws to require local government officials to accept disputed portions of taxes if taxpayers pay their full tax amount before the deadline.

What This Bill Does

• Changes the law so that city or county officials must take in any part of a property tax payment that is being challenged, as long as the rest of the tax due is paid on time.
• Updates the state's code about property tax appeals.

Who It Names or Affects

• Taxpayers who have disputes over their property taxes.
• City and county officials responsible for collecting property taxes.

Terms To Know

Property Tax

A tax that homeowners pay based on the value of their home or land.

Dispute

An argument or disagreement, in this case about how much property tax is owed.

Limits and Unknowns

• The bill does not specify who will pay for any extra interest that might be due if the disputed part of the tax isn't paid.
• It's unclear exactly how many taxpayers and local governments will be affected by this change.

Official Summary Text

Present law
provides that t
he state board of equalization has jurisdiction over the valuation, classification
,
and assessment of all properties in the state
for purposes of property taxes.
Upon the hearing of an appeal and complaint,
and the
board having made its determination of the assessment of the property subject to the appeal and complaint, the board
must
issue, upon request, an official certificate relative to the action of the state board.

The official certificate must show the description of the property and
the assessment as determined by the state board of equalization.

The board
must
provide written notice of its final actions on appeals and complaints to the parties and to others upon request.

Present law provides that penalty
and interest otherwise due on delinquent property taxes does not accrue while an appeal of the assessment is pending before the county or state boards of equalization if the taxpayer, before the delinquency date, pays the undisputed portion or pays the fu
ll tax due
. If
the full tax due is paid, the city or county collecting official may decline to accept the disputed portion of tax.
This bill rewrites this provision to, instead, require the
city or county collecting offi
cial
to
accept the disputed portion of tax
if the full tax due is paid.

Current Bill Text

<BillNo> <Sponsor>

SENATE BILL 1472
By Taylor

SB1472
009837
- 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, Section 67-5-1512(b)(3), is amended by
deleting the subdivision and substituting instead:
(3) If the full tax due is paid, the city or county collecting official shall accept the
disputed portion of tax.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.