AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property tax appeals.
Summary
SB0771 revises Tennessee’s property tax appeal procedures for industrial and commercial real property and tangible personal property. It allows a taxpayer or owner to appeal valuation either to the local board of equalization or directly to the state board of equalization, provided a direct state appeal is filed before August 1 of the tax year and is clearly identified as such.
The bill also changes how disputed property taxes are handled while an appeal is pending. If the taxpayer pays the full tax due, a city or county collecting official may refuse to accept the disputed portion, but must then send written notice by certified or registered mail explaining the refusal. If that notice is not sent within seven days, the official must accept the disputed amount. Any disputed amount declined by the collector is treated as not delinquent while the appeal is pending.
Impact
The bill amends Tennessee Code Annotated Title 67, Chapter 5, specifically sections governing property tax appeals and payment of disputed taxes. It expands and clarifies the right to pursue direct appeals to the state board of equalization, adds procedural requirements for local collecting officials when they decline disputed tax payments, and limits delinquency and interest accrual on disputed amounts during the appeal process. The practical effect is to provide taxpayers with a clearer path to challenge assessments and to reduce financial penalties tied to contested property taxes while appeals are unresolved.
Sentiment
The bill appears to be procedural and taxpayer-focused, with no recorded committee debate or votes in the provided materials. Based on the text, its general tone is administrative and aimed at improving clarity and fairness in the appeals process rather than making a controversial policy change. The absence of recorded opposition or support in the available context suggests no documented public controversy in the materials provided.
Contention
The main points of potential contention are the expanded ability to bypass the local board and appeal directly to the state board, and the restrictions on local governments’ ability to reject disputed tax payments while an appeal is pending. Local taxing authorities may view the bill as limiting their discretion and delaying collection of contested revenue, while taxpayers and property owners would likely favor the added appeal option and the suspension of delinquency and interest on disputed amounts. No specific opposing or supporting groups are identified in the provided record.