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TN HB1083
Bill
Status
2/5/2025
Primary Sponsor
Greg Martin
Click for details
AI Summary
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County trustees may decline to bill, decline to collect, or waive penalties on personal property taxes under $20.00 if authorized by local private act, resolution, or ordinance
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Tax collecting officials must maintain records of these de minimis taxes by taxpayer account and year, and may collect them when the taxpayer pays taxes for a later year (subject to statute of limitations)
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Applies only to counties with population between 366,200 and 366,300 per the 2020 federal census (Hamilton County)
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Requires two-thirds vote of the county legislative body to adopt these provisions
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Takes effect immediately upon becoming law
Legislative Description
AN ACT to amend Tennessee Code Annotated, Section 67-5-2013, relative to collection of property taxes.
Taxes, Personal Property
Last Action
Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee
3/19/2025