SB2439In Committee

Amends TCA Title 67, Chapter 5.

Tennessee SB2439 urges the comptroller of the treasury to study the feasibility and potential impacts of determining the value of all residential property based on the most recent price paid for the property, rather than through traditional appraisal methods used by property assessors. If the study is conducted, a report must be submitted to the finance, ways and means committee of the senate and the relevant house committee overseeing finance matters. This bill primarily affects residential property valuation practices and the processes used by state and local governments in property assessment.

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Overview

Tennessee SB2439 urges the comptroller of the treasury to study the feasibility and potential impacts of determining the value of all residential property based on the most recent price paid for the property, rather than through traditional appraisal methods used by property assessors. If the study is conducted, a report must be submitted to the finance, ways and means committee of the senate and the relevant house committee overseeing finance matters. This bill primarily affects residential property valuation practices and the processes used by state and local governments in property assessment.

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Sponsor

Rose, Paul

Details
Session

114th General Assembly

Introduced

February 2, 2026

Last Action

March 2, 2026

Assigned to General Subcommittee of Senate State & Local Government Committee

Subjects
Taxes, Real Property

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