HB0695

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 7, Part 2, relative to mineral severance tax.

Complete·4/28/25

Tennessee HB0695 amends the mineral severance tax rates and reporting requirements for counties.

Tennessee HB0695 modifies the mineral severance tax rates for sand, gravel, sandstone, chert, or limestone in Tennessee. The tax rate will be fifteen cents per ton before July 1, 2025, twenty cents per ton from July 1, 2025, to July 1, 2030, twenty-five cents per ton from July 1, 2030, to July 1, 2035, and thirty cents per ton after July 1, 2035. The bill also allows county legislative bodies to increase the tax rate with a two-thirds majority vote, provided it does not exceed the specified amounts.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

28 Yea

RRRRRRRDRRDRRDRRRRRDRRRDRRRR

1 Nay

R

Calendar

Mar 11, 2025

3:00 PM

House Finance, Ways, and Means Committee Hearing

Mar 5, 2025

10:30 AM

House Finance, Ways, and Means Subcommittee Hearing

History

Apr 28, 2025

Pub. Ch. 285

Apr 28, 2025

Effective date(s) 04/24/2025

Apr 24, 2025

Signed by Governor.