SB0775Second Reading

Amends TCA Title 67, Chapter 5.

Tennessee SB0775 amends Title 67, Chapter 5 of the Tennessee Code Annotated, specifically addressing the distribution of proceeds from tax sales after property taxes become delinquent. The bill introduces a new fourth priority for the distribution of sale proceeds, requiring that 10% of any remaining proceeds be allocated for tax relief for eligible homeowners, including elderly low-income individuals, disabled persons, and veterans or their widows. This change affects property owners facing tax delinquency and alters the order of priority for distributing tax sale proceeds.

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Overview

Tennessee SB0775 amends Title 67, Chapter 5 of the Tennessee Code Annotated, specifically addressing the distribution of proceeds from tax sales after property taxes become delinquent. The bill introduces a new fourth priority for the distribution of sale proceeds, requiring that 10% of any remaining proceeds be allocated for tax relief for eligible homeowners, including elderly low-income individuals, disabled persons, and veterans or their widows. This change affects property owners facing tax delinquency and alters the order of priority for distributing tax sale proceeds.

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Sponsor

Briggs, Richard

Details
Session

114th General Assembly

Introduced

February 4, 2025

Last Action

February 12, 2025

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

Subjects
Taxes, Ad Valorem

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