AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property tax in dispute.
Summary
SB1472 amends Tennessee property tax law governing taxes that are under dispute. Under current law, the bill changes the rule so that if the full tax due is paid, the city or county collecting official must accept the disputed portion of the tax. In practical terms, the measure addresses how taxpayers can preserve a dispute while still paying the undisputed amount, and it clarifies the handling of contested property tax payments at the local collection level.
The bill is narrow in scope and does not create a new tax or change property tax rates. Instead, it modifies the procedure for paying and accepting disputed property tax amounts, which affects taxpayers, local tax collectors, and local governments administering property tax collections. The act takes effect immediately upon becoming law.
Impact
SB1472 would amend Tennessee Code Annotated, Title 67, Chapter 5, Section 67-5-1512(b)(3), by changing the required response of city or county collecting officials when a taxpayer pays the full tax due but disputes part of the assessment or amount owed. The bill would require local collecting officials to accept the disputed portion of the tax under those circumstances, affecting the administrative process for property tax disputes and collection practices for counties and municipalities.
Sentiment
Because there are no committee transcripts or recorded votes provided, there is no direct evidence of debate or opposition in the available record. Based on the bill text alone, the measure appears technical and procedural rather than controversial, suggesting a neutral to mildly favorable posture focused on clarifying dispute-payment procedures for property taxes.
Contention
No specific points of contention are documented in the provided materials. Potential areas of concern, if raised, would likely involve local tax collection procedures, taxpayer dispute rights, and whether the change imposes any administrative burden on city or county officials. However, the available record does not identify any legislators, local governments, or taxpayer groups taking a stated position for or against the bill.