AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
Summary
HB2207 amends Tennessee’s property tax law by extending a statutory deadline in Tennessee Code Annotated § 67-5-701(d)(1) from 35 days to 45 days. The bill is narrowly drafted and does not create a new tax, change tax rates, or alter the underlying tax structure; instead, it adjusts the time allowed for a required action under the property tax administration process.
Because the bill only changes a deadline in Title 67, its practical effect is administrative. It gives affected taxpayers, local officials, or other parties subject to the referenced provision an additional 10 days to comply with the requirement in the statute, which may reduce the risk of missed deadlines and improve processing flexibility for property tax-related filings or notices. The bill takes effect immediately upon becoming law.
Impact
The bill amends Tennessee Code Annotated, Title 67, Section 67-5-701(d)(1), replacing a 35-day period with a 45-day period. This changes state law only in the timing of a specific tax-related procedure, leaving the substantive tax rules unchanged. The affected parties are those governed by the referenced property tax administration provision, likely including taxpayers, local tax officials, and county property tax administration systems.
Sentiment
The available voting history shows unanimous support at each committee stage, with no recorded dissenting votes. The bill was recommended for passage by the House Cities & Counties Subcommittee, the House State & Local Government Committee, and the House Finance, Ways, and Means Committee and Subcommittee, suggesting broad agreement that the change is a modest administrative adjustment rather than a controversial policy shift. No committee transcript is available, so there is no evidence of opposition in the provided record.
Contention
No notable contention appears in the available materials. The only substantive issue is whether the deadline should be 35 days or 45 days, and the unanimous committee votes indicate that members did not view the extension as problematic. Because there are no transcripts, any rationale for the change—such as administrative burden, fairness, or compliance concerns—cannot be confirmed from the record provided.