HB0699

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to correction of property tax assessments.

Introduced·2/3/25

Extends the deadline for correcting property tax assessments in Tennessee from two years to ten years.

The bill amends Tennessee Code Annotated, Title 67, Chapter 5, to extend the deadline for correcting property tax assessments. Previously, corrections could be requested by the taxpayer or initiated by the assessor within two years of the tax year. The bill changes this to allow corrections up to ten years after the tax year. This change applies to assessments for the 2016 and subsequent tax years.

Included in complete analysis

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

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 13

House

Sponsor change.

Feb 6, 2025

House

P2C, ref. to State & Local Government Committee

Feb 6, 2025

House

Assigned to s/c Cities & Counties Subcommittee