AN ACT to amend Chapter 213 of the Private Acts of 1982; and any other acts amendatory thereto, relative to the Unicoi County mineral tax.
SB2719 amends a 1982 private act governing the Unicoi County mineral tax. The bill replaces the existing tax-setting language with a schedule that caps the county’s severance tax on sand, gravel, sandstone, chert, and limestone at 15 cents per ton before July 1, 2025; 20 cents per ton from July 1, 2025 through June 30, 2030; 25 cents per ton from July 1, 2030 through June 30, 2035; and 30 cents per ton for later tax periods. It also clarifies when the tax liability accrues, defines the covered materials as those severed from the earth for sale, and excludes minerals already taxed under other state provisions as well as lime or limestone used for agricultural purposes.
The bill makes the tax a lien on the severed materials and the property from which they are taken, including mineral rights, and gives that lien priority over other judgments and encumbrances. It also states that the tax applies to all production in the county regardless of where the product is sold or delivered. In practical terms, the measure updates the county’s mineral severance tax framework and ties future rate changes to the county legislative body’s authority under state law.
The act is contingent on local approval: it has no effect unless ratified by a two-thirds vote of the Unicoi County Commission. The bill was passed on the floor with no recorded opposition in the provided vote history, indicating broad legislative support. Because the measure is a private act affecting only one county, its legal impact is localized rather than statewide, though it operates within the state’s mineral tax statutes and county taxing authority structure.
The general sentiment appears favorable and procedural rather than contentious. The absence of committee transcript debate and the unanimous 31-0 floor vote suggest little controversy in the General Assembly. Any potential points of contention would likely center on the tax burden for mineral producers, the lien priority provisions, and the local commission’s decision whether to ratify the act, but no explicit opposition is shown in the materials provided.
SB2719 revises a private act applicable to Unicoi County by updating the county mineral severance tax on sand, gravel, sandstone, chert, and limestone and by specifying future maximum rates and collection rules. It interacts with Tennessee’s broader mineral tax framework by referencing Tennessee Code Annotated section 67-7-203 and excluding materials already taxed under other mineral tax provisions or used for agricultural purposes. The bill also creates or confirms a priority lien on the severed minerals and related property, affecting producers, mineral-rights holders, and potentially creditors. Its effectiveness depends on ratification by the Unicoi County legislative body, so the practical legal change is local and contingent.
The available record shows strong support and no visible opposition. The bill passed the floor 31-0, and there are no committee transcripts indicating debate or concern. Overall, the sentiment appears neutral-to-positive, with the measure treated as a routine local tax update rather than a controversial policy change.
The main substantive issues raised by the text are the tax rate increases over time, the broad lien priority granted to the county, and the application of the tax to all production regardless of where sales or delivery occur. Those provisions could matter most to mineral producers, landowners, and creditors in Unicoi County. However, the provided materials do not show any recorded objections from legislators or county officials, and the act’s local ratification requirement means the Unicoi County Commission is the key body that could still accept or reject it.