SB2129In Committee

Amends TCA Title 67, Chapter 5.

Tennessee SB2129 amends Title 67, Chapter 5 of the Tennessee Code Annotated to require that any written notice of intended seizure of personal property, issued by a county trustee, deputy trustee, or delinquent tax attorney, must be mailed to the taxpayer's last known address using certified, registered, or first-class mail. This bill affects taxpayers facing property seizure due to delinquent taxes by ensuring they receive formal notification through reliable mailing methods. Key provisions include the specification of acceptable mailing methods for the notice, enhancing the communication process regarding tax delinquencies.

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Overview

Tennessee SB2129 amends Title 67, Chapter 5 of the Tennessee Code Annotated to require that any written notice of intended seizure of personal property, issued by a county trustee, deputy trustee, or delinquent tax attorney, must be mailed to the taxpayer's last known address using certified, registered, or first-class mail. This bill affects taxpayers facing property seizure due to delinquent taxes by ensuring they receive formal notification through reliable mailing methods. Key provisions include the specification of acceptable mailing methods for the notice, enhancing the communication process regarding tax delinquencies.

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Sponsor

Taylor, Brent

Details
Session

114th General Assembly

Introduced

January 22, 2026

Last Action

March 24, 2026

Assigned to General Subcommittee of Senate State and Local Government Committee

Subjects
Taxes, Real Property

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