SB0126In Committee

Amends TCA Section 67-4-409.

Tennessee SB0126 amends TCA Section 67-4-409 to require that half of the revenue collected from recordation taxes be returned to the county where the real property is located. This change applies to transfers of real property occurring on or after July 1, 2025. The bill primarily affects local governments by providing them with a share of the tax revenue generated from real estate transactions.

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Overview

Tennessee SB0126 amends TCA Section 67-4-409 to require that half of the revenue collected from recordation taxes be returned to the county where the real property is located. This change applies to transfers of real property occurring on or after July 1, 2025. The bill primarily affects local governments by providing them with a share of the tax revenue generated from real estate transactions.

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Sponsor

Unknown

Details
Session

114th General Assembly

Introduced

January 14, 2025

Last Action

January 28, 2025

Passed on Second Consideration, refer to Senate State & Local Government Committee

Subjects
4715405039751095

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