SB0469In Committee

Amends TCA Section 67-4-409.

Tennessee SB0469 amends TCA Section 67-4-409 regarding the privilege tax on realty transfers and indebtedness. The bill modifies the distribution of the collected taxes, allowing county registers to retain 50% of their 5% commission for county general funds, while the remainder must be remitted to the state treasurer. Additionally, it specifies allocations for special agency accounts and changes the handling of growth in recordation tax collections.

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Overview

Tennessee SB0469 amends TCA Section 67-4-409 regarding the privilege tax on realty transfers and indebtedness. The bill modifies the distribution of the collected taxes, allowing county registers to retain 50% of their 5% commission for county general funds, while the remainder must be remitted to the state treasurer. Additionally, it specifies allocations for special agency accounts and changes the handling of growth in recordation tax collections.

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Sponsor

Bowling, Janice

Details
Session

114th General Assembly

Introduced

January 29, 2025

Last Action

April 2, 2025

Assigned to General Subcommittee of Senate State and Local Government Committee

Subjects
Taxes, PrivilegeRevenue, Dept. ofReal PropertyMortgagesEnvironment and Conservation, Department ofDeedsCounty Officers

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