HB0733In Committee

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.

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Overview

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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Sponsor

Crawford, John

Details
Session

114th General Assembly

Introduced

February 3, 2025

Last Action

April 2, 2025

Taken off notice for cal. in State & Local Government Committee

Subjects
Taxes, Ad ValoremTaxes, Real PropertyEqualization BoardAssessors

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