SB2200In Committee

Amends TCA Title 4, Chapter 3; Title 4, Chapter 49; Section 9-16-101; Title 54, Chapter 4; Title 55, Chapter 4; Title 57, Chapter 5, Part 2; Title 57, Chapter 3, Part 3 and Title 67.

Tennessee SB2200 requires that any reduction in allocations and distributions of certain tax and other revenues to counties and municipalities, resulting from a population loss certified by the Department of Economic and Community Development, be implemented incrementally in 20 percent increments over a five-year period. This bill affects local governments by altering how they experience revenue decreases due to population changes. Key provisions include the stipulation for a gradual implementation of revenue reductions rather than an immediate decrease.

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Overview

Tennessee SB2200 requires that any reduction in allocations and distributions of certain tax and other revenues to counties and municipalities, resulting from a population loss certified by the Department of Economic and Community Development, be implemented incrementally in 20 percent increments over a five-year period. This bill affects local governments by altering how they experience revenue decreases due to population changes. Key provisions include the stipulation for a gradual implementation of revenue reductions rather than an immediate decrease.

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Sponsor

Taylor, Brent

Details
Session

114th General Assembly

Introduced

February 2, 2026

Last Action

April 20, 2026

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Subjects
Local Government, GeneralTaxes, Alcoholic BeveragesTaxesRevenue, Dept. ofPublic Funds and FinancingMunicipal GovernmentHighways, Roads and BridgesFinance and Administration, Dept. ofEducationEconomic and Community Development, Dept. ofCounty Government

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