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SB2129 • 2026

Taxes, Real Property

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property taxes.

Taxes
Active

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

Sponsor
Taylor, Leatherwood
Last action
2026-03-24
Official status
Assigned to General Subcommittee of Senate State and Local Government Committee
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Property Tax Notice Requirements

This bill changes how notices about seizing personal property due to unpaid taxes are sent.

What This Bill Does

  • Changes Tennessee's tax laws to require written notice of intended seizure of personal property by mail.
  • Specifies that the notice must be mailed to the taxpayer’s last known address using certified, registered, or first class mail.

Who It Names or Affects

  • Taxpayers who have not paid their property taxes
  • County trustees and delinquent tax attorneys responsible for sending notices

Terms To Know

Seizure
Taking possession of someone's property by the government because they did not pay taxes.
Certified mail
A type of mail service that provides proof of delivery and can be tracked.

Limits and Unknowns

  • The bill does not specify what happens if a taxpayer's address is unknown.
  • It is unclear how this change will affect the number of notices sent or their effectiveness.

Bill History

  1. 2026-03-24 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State and Local Government Committee

  2. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  3. 2026-03-18 Tennessee General Assembly

    No Action Taken

  4. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  5. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  6. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/18/2026

  7. 2026-03-11 Tennessee General Assembly

    Action Def. in s/c Cities & Counties Subcommittee to 3/18/2026

  8. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026

  9. 2026-03-04 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  10. 2026-03-04 Tennessee General Assembly

    Ref. to State & Local Government Committee

  11. 2026-02-05 Tennessee General Assembly

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

  12. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  13. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  14. 2026-01-22 Tennessee General Assembly

    P2C, caption bill, held on desk - pending amdt.

  15. 2026-01-21 Tennessee General Assembly

    Intro., P1C.

  16. 2026-01-20 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 1779
By Leatherwood

SENATE BILL 2129
By Taylor
SB2129
010784
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 5, relative to property taxes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-2003(c)(3), is amended by
adding the language ", by certified, registered, or first class mail" after the language "last known
address".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.