AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property taxes.
Summary
SB2129 makes a narrow change to Tennessee’s property tax notice procedures. It amends Tennessee Code Annotated, Section 67-5-2003(c)(3), to specify that notice sent to a taxpayer’s last known address may be delivered by certified mail, registered mail, or first class mail. The bill does not change property tax rates, exemptions, assessments, or appeal rights; it focuses only on the method of mailing notice under the property tax statutes.
In practical terms, the bill clarifies and broadens the acceptable mailing methods for property tax-related notices, which may help local tax officials and other administering authorities satisfy statutory notice requirements. The act takes effect immediately upon becoming law, reflecting the legislature’s view that the change is needed without delay.
Impact
The bill amends Title 67, Chapter 5 of the Tennessee Code by revising the notice provision in Section 67-5-2003(c)(3). It expands the list of permissible mail delivery methods for notices sent to a taxpayer’s last known address, expressly including certified, registered, and first class mail. This affects property tax administration and the officials responsible for sending statutory notices, but it does not alter substantive tax liability or taxpayer eligibility for any exemption or appeal process.
Sentiment
There is no recorded committee transcript or vote history in the provided materials, so no direct debate or opposition is available. Based on the bill text alone, the measure appears technical and administrative rather than controversial, suggesting a generally neutral or procedural posture. The immediate effective date also indicates the bill was treated as a straightforward clarification of notice procedures.
Contention
No specific points of contention are documented in the provided record. If any concern were to arise, it would likely center on whether expanding acceptable mailing methods could affect proof of notice or taxpayer receipt, but the available materials do not show any member raising that issue. With no transcripts or votes included, there is no evidence of organized support or opposition.