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SB1706 • 2026

Taxes, Real Property

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property tax in dispute.

Taxes
Active

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

Sponsor
Taylor, Vaughan
Last action
2026-03-03
Official status
Assigned to General Subcommittee of Senate State and Local Government Committee
Effective date
Not listed

Plain English Breakdown

The official summary does not provide details on what happens if a taxpayer does not pay any taxes while disputing, leaving this as an unknown.

Property Tax Dispute Law

This bill stops city and county officials from demanding full payment of property taxes while taxpayers are appealing their assessments to local or state boards.

What This Bill Does

  • Stops city and county tax collectors from requiring full payment of disputed property taxes until the appeal process is complete.

Who It Names or Affects

  • Taxpayers who are disputing their property assessment.
  • City and county tax collectors.

Terms To Know

assessment
The value a government puts on your property for tax purposes.
appeal
A request to review or change a decision made by an official body.

Limits and Unknowns

  • Does not specify what happens if the taxpayer does not pay any taxes while disputing.
  • The bill is still being reviewed and has not yet become law.

Bill History

  1. 2026-03-03 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State and Local Government Committee

  2. 2026-02-24 Tennessee General Assembly

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

  3. 2026-02-04 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  4. 2026-02-04 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  5. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  6. 2026-01-22 Tennessee General Assembly

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

  7. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  8. 2026-01-21 Tennessee General Assembly

    Introduced, Passed on First Consideration

  9. 2026-01-15 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 1935
By Vaughan

SENATE BILL 1706
By Taylor
SB1706
010987
- 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, Title 67, Chapter 5, Part 14, is amended by
adding the following as a new section:
A city or county collecting official shall not require a taxpayer to pay the full tax
due for an assessment for which an appeal is pending before the county or state boards
of equalization.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.