AN ACT to amend Tennessee Code Annotated, Section 67-1-202(a)(1), relative to duties of the division of property assessments.
Summary
SB1680 amends Tennessee law governing the Division of Property Assessments by revising one of its statutory duties. Under current law, the division is responsible for supervising and directing reappraisals and revaluation programs; this bill restates that duty in Tennessee Code Annotated § 67-1-202(a)(1). The measure is narrowly focused on the administrative responsibilities of the state property assessment function and does not create a new program or tax policy.
The practical effect of the bill is to clarify and reaffirm the division’s oversight role in county and local property reappraisal and revaluation processes. Because property assessments affect how real property values are determined for taxation, the bill is relevant to state and local tax administration, county assessors, and property owners subject to periodic reappraisal. The bill takes effect immediately upon becoming law.
Impact
The bill amends Tennessee Code Annotated § 67-1-202(a)(1), which sets out the duties of the Division of Property Assessments within the Department of Revenue. By specifying that the division shall supervise and direct all reappraisals and revaluation programs, it reinforces state oversight of property valuation procedures used for ad valorem taxation. The change is administrative in nature and is likely to affect property assessment officials, county governments, and taxpayers indirectly through the reappraisal process.
Sentiment
The available voting history shows strong support for the bill. It was recommended for passage in the Senate State & Local Government Committee by a unanimous 9-0 vote, adopted on the Senate floor by a 32-0 vote, and then passed on third consideration by a 57-20 vote. No committee transcript is available, but the vote pattern suggests broad agreement on the need to clarify the division’s authority, with some opposition emerging at the final floor stage.
Contention
The bill appears to have generated little formal controversy in committee, but the 57-20 final vote indicates that some senators were not fully supportive. The likely point of contention is the scope of state oversight over local reappraisal and revaluation programs, since property assessments can affect local tax burdens and the balance of authority between state and county officials. Even so, the measure is limited to clarifying administrative duties rather than changing tax rates or assessment formulas.