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SB1680 • 2026

Assessors

AN ACT to amend Tennessee Code Annotated, Section 67-1-202(a)(1), relative to duties of the division of property assessments.

Taxes
Active

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

Sponsor
Harshbarger, Stinnett
Last action
2026-03-16
Official status
Effective date(s) 03/12/2026
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not provide specific details on implementation costs or new policies/rules.

Expanding Property Assessment Duties

This bill changes Tennessee's property assessment rules to require the division of property assessments to oversee all reappraisals and revaluations, not just those that involve state funding.

What This Bill Does

  • Changes a part of Tennessee law about how property is assessed.
  • Requires the division to oversee all reappraisals and revaluations, regardless of who pays for them.

Who It Names or Affects

  • The division of property assessments in Tennessee

Terms To Know

reappraisal
A new evaluation of a property’s value for tax purposes.
division of property assessments
The part of the government that checks and sets property values for taxes in Tennessee.

Limits and Unknowns

  • Does not specify how much it will cost to implement these changes.
  • It is unclear what new policies or rules might be needed because of this change.

Bill History

  1. 2026-03-16 Tennessee General Assembly

    Effective date(s) 03/12/2026

  2. 2026-03-16 Tennessee General Assembly

    Pub. Ch. 583

  3. 2026-03-16 Tennessee General Assembly

    Comp. became Pub. Ch. 583

  4. 2026-03-12 Tennessee General Assembly

    Signed by Governor.

  5. 2026-03-04 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2026-03-03 Tennessee General Assembly

    Signed by H. Speaker

  7. 2026-03-02 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2026-02-27 Tennessee General Assembly

    Enrolled and ready for signatures

  9. 2026-02-26 Tennessee General Assembly

    Passed H., Ayes 58, Nays 20, PNV 8

  10. 2026-02-26 Tennessee General Assembly

    Subst. for comp. HB.

  11. 2026-02-26 Tennessee General Assembly

    Sponsor(s) Added.

  12. 2026-02-26 Tennessee General Assembly

    Comp. SB subst.

  13. 2026-02-25 Tennessee General Assembly

    Sponsor(s) Added.

  14. 2026-02-23 Tennessee General Assembly

    H. Placed on Regular Calendar for 2/26/2026

  15. 2026-02-23 Tennessee General Assembly

    Objected to on Consent Calendar.

  16. 2026-02-23 Tennessee General Assembly

    Sponsor(s) Added.

  17. 2026-02-19 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  18. 2026-02-19 Tennessee General Assembly

    H. Placed on Consent Calendar for 2/23/2026

  19. 2026-02-18 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 2/19/2026

  20. 2026-02-18 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  21. 2026-02-18 Tennessee General Assembly

    Sponsor(s) Added.

  22. 2026-02-12 Tennessee General Assembly

    Engrossed; ready for transmission to House

  23. 2026-02-12 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  24. 2026-02-11 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 2/18/2026

  25. 2026-02-11 Tennessee General Assembly

    Rec. for pass by s/c ref. to State & Local Government Committee

  26. 2026-02-10 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 2/12/2026

  27. 2026-02-04 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 2/11/2026

  28. 2026-02-03 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  29. 2026-01-28 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 2/3/2026

  30. 2026-01-21 Tennessee General Assembly

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

  31. 2026-01-21 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  32. 2026-01-21 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  33. 2026-01-15 Tennessee General Assembly

    Introduced, Passed on First Consideration

  34. 2026-01-15 Tennessee General Assembly

    Intro., P1C.

  35. 2026-01-14 Tennessee General Assembly

    Filed for introduction

  36. 2026-01-14 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law provides that the
division of property assessments, under the supervision of the comptroller of the treasury, and subject to such policies
and
rules

as may be adopted by the state board of equalization, has
certain duties. One such duty is to supervise
and direct all reappraisals and revaluation programs to the cost of which the state of Tennessee contributes
. This bill revises that specific duty to, instead, require the
division of property assessments
to supervise and direct all
reappraisal
s and revaluation programs
, regardless of the
cost of which the state of Tennessee contributes
.

Current Bill Text

Read the full stored bill text
HOUSE BILL 1674
By Stinnett

SENATE BILL 1680
By Harshbarger
SB1680
010182
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-1-202(a)(1), relative to duties of the division of
property assessments.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-1-202, is amended by deleting
subdivision (a)(1) and substituting instead:
(1) Supervise and direct all reappraisals and revaluation programs;
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.