HB0842Enacted

Amends TCA Section 67-4-409.

Tennessee HB0842 amends TCA Section 67-4-409 to require the Department of Revenue to remit 50% of recordation taxes collected on real estate transfers back to the respective counties after certain withholdings and allocations. This bill affects counties in Tennessee by providing them with a share of the tax revenue generated from real estate transactions. Key provisions include the retention of 5% by county registers as a commission, with specific allocations to various state funds, and the application of these changes to transfers occurring on or after July 1, 2025.

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Overview

Tennessee HB0842 amends TCA Section 67-4-409 to require the Department of Revenue to remit 50% of recordation taxes collected on real estate transfers back to the respective counties after certain withholdings and allocations. This bill affects counties in Tennessee by providing them with a share of the tax revenue generated from real estate transactions. Key provisions include the retention of 5% by county registers as a commission, with specific allocations to various state funds, and the application of these changes to transfers occurring on or after July 1, 2025.

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Sponsor

Crawford, John

Details
Session

114th General Assembly

Introduced

February 4, 2025

Last Action

May 15, 2025

Comp. became Pub. Ch. 441

Subjects
Real PropertyTaxes, Real PropertyRevenueCounty Government

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