Amends TCA Title 67, Chapter 5.
Tennessee HB0733 amends existing law regarding appeals to the local board of equalization by removing the requirement for taxpayers to obtain the assessor's consent before appealing property valuations. The bill affects taxpayers of industrial and commercial real and tangible personal property and introduces provisions requiring collecting officials to provide written notice if they decline disputed tax portions, as well as stipulating that interest on disputed amounts will not accrue until 30 days after the final assessment certificate is issued.
Tennessee HB0733 amends existing law regarding appeals to the local board of equalization by removing the requirement for taxpayers to obtain the assessor's consent before appealing property valuations. The bill affects taxpayers of industrial and commercial real and tangible personal property and introduces provisions requiring collecting officials to provide written notice if they decline disputed tax portions, as well as stipulating that interest on disputed amounts will not accrue until 30 days after the final assessment certificate is issued.
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Crawford, John
114th General Assembly
February 3, 2025
April 2, 2025
Taken off notice for cal. in State & Local Government Committee