Tennessee House Bill HB2424

Tennessee 2025-2026 Regular Session

• Introduced: 2/3/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7; Title 9; Title 12 and Title 67, relative to property tax.

Summary

HB2424 makes a narrow, technical change to Tennessee’s property tax law. The bill amends Tennessee Code Annotated § 67-5-1609 by changing a requirement that an official “shall notify” to “shall notify in writing.” In practical terms, it clarifies that the required notice must be provided in written form rather than by any other means. The bill does not create a new tax, change tax rates, or alter who is subject to property tax. Instead, it updates the notice language in the property tax code to make the communication requirement explicit. Because the bill is limited to a single wording change, its legal effect is likely procedural, affecting how notice is delivered under the referenced statute rather than the underlying tax obligation itself.

Impact

HB2424 would amend one provision in Tennessee’s property tax statutes by requiring written notice under § 67-5-1609. The change affects the administration of property tax-related notices and may influence how local or state officials document compliance with notice obligations. It does not appear to alter substantive tax policy, revenue collection, or taxpayer eligibility, but it does impose a clearer procedural standard on the affected government entities and any parties entitled to notice under the statute.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the bill appears to be noncontroversial and administrative in nature. The amendment is narrowly tailored and technical, which typically draws little opposition because it clarifies existing law rather than changing policy direction. No recorded sentiment from committee discussion or floor votes is available in the provided context.

Contention

No specific points of contention are evident in the provided materials. The only substantive change is the insertion of the phrase “in writing,” which could matter to officials responsible for giving notice and to recipients who benefit from a clearer paper trail. If any concern existed, it would likely relate to administrative burden or the sufficiency of written notice requirements, but no such objections are documented here.