Tennessee Senate Bill SB1438

Tennessee 2025-2026 Regular Session

• Introduced: 2/24/25
• Chaptered: 5/8/25
• Passed: 5/8/25

Caption

AN ACT to amend Chapter 234 of the Private Acts of 1972; as amended by Chapter 121 of the Private Acts of 1975; Chapter 96 of the Private Acts of 1983; Chapter 8 of the Private Acts of 1985; Chapter 47 of the Private Acts of 2005; and any other acts amendatory thereto, relative to motor vehicle privilege tax in Chester County.

Summary

SB1438 is a local private act for Chester County that updates the county’s motor vehicle privilege tax law. The bill deletes and replaces prior private acts governing the tax and sets the annual tax at $65.35 per motor vehicle for owners who reside in Chester County, with exceptions for vehicles held by auto dealers for resale and farm tractors. The tax is described as a condition precedent to operating a motor vehicle in the county. The bill assigns collection responsibility to the Chester County Clerk and requires proof of payment through a receipt and a decal displayed on the vehicle’s license plate. It also makes violations of the act a Class C misdemeanor under Tennessee law. The act does not take effect unless approved by a two-thirds vote of the Chester County legislative body, and local approval or rejection must be certified to the Secretary of State. For approval purposes, the act became effective upon passage, while other provisions take effect as specified in the act.

Impact

This bill amends Chester County’s existing private act framework on motor vehicle privilege taxes by restating and updating the county’s authority to levy and collect the tax. It affects county residents who own motor vehicles, the county clerk’s office responsible for collection, and vehicle owners who must maintain proof of payment and display a decal. It also ties enforcement to criminal penalties and preserves local control by requiring approval from the Chester County legislative body before the act has operative effect.

Sentiment

The available voting history suggests the bill was noncontroversial and broadly supported, passing the House floor motion to adopt unanimously 32-0. No committee transcripts are available, but the absence of recorded opposition and the unanimous vote indicate general agreement with the local tax update. The bill’s local-option structure likely contributed to its favorable reception.

Contention

The main substantive issue is the imposition and continuation of a county motor vehicle privilege tax, which affects Chester County vehicle owners and requires compliance with decal and receipt requirements. Potential points of contention would typically involve the tax burden, enforcement through misdemeanor penalties, and the requirement that local officials approve the act by a two-thirds vote. However, no recorded debate or opposition is provided, and the floor vote shows no dissent.