Tennessee 2023-2024 Regular Session

Tennessee Senate Bill SB0779

Introduced
1/30/23  
Chaptered
5/3/23  

Caption

AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 33 and Title 6, Chapter 54, relative to including the costs for restoration of property on property tax bills.

Impact

The bill's passage would represent a significant shift in how municipalities can recapture costs associated with property maintenance and restoration. Currently, local governments may struggle to recoup these costs effectively, often leading to financial burdens. By amending the tax structure to include restoration costs directly on tax bills, SB0779 seeks to streamline the process and enhance local government revenue streams, while potentially alleviating the need for municipal funds to cover these expenses upfront.

Summary

SB0779 aims to amend Tennessee Code Annotated regarding property tax bills by allowing municipalities to include costs for the restoration of property on these bills. This legislative measure is intended to provide municipalities with greater leverage in dealing with property maintenance issues, enabling them to recover the costs spent on remedying or removing adverse conditions that property owners fail to fix within a specified timeframe. If passed, municipalities can bill property owners for these costs similarly to how they bill for property taxes, although such amounts will not accrue penalties or interests for late payments.

Sentiment

The general sentiment surrounding SB0779 appears to be supportive, especially among local government officials who see it as a practical solution to ongoing property maintenance challenges. Advocates argue that this could lead to better property oversight and incentives for property owners to maintain their properties. However, there are concerns among opposition groups regarding the fairness of adding such costs to tax bills, particularly for financially distressed homeowners who may struggle with additional financial burdens.

Contention

Notable points of contention stem from the potential implications of this bill on property owners. Critics argue that billing property restoration costs alongside taxes could become a financial strain for many, especially in low-income areas where property owners may already face challenges. Moreover, there are concerns regarding how municipalities may implement this authority, risking uneven enforcement or targeting of specific neighborhoods without adequate justification.

Companion Bills

TN HB0903

Crossfiled AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 33 and Title 6, Chapter 54, relative to including the costs for restoration of property on property tax bills.

Previously Filed As

TN HB1873

AN ACT to amend Tennessee Code Annotated, Title 48 and Title 67, Chapter 5, relative to real property taxes.

TN SB2064

AN ACT to amend Tennessee Code Annotated, Title 48 and Title 67, Chapter 5, relative to real property taxes.

TN SB2002

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

TN HB2607

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

TN HB2409

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

TN SB2416

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

TN SB0774

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

TN HB0766

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

TN HB0733

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

TN SB0771

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

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.