HB0842

AN ACT to amend Tennessee Code Annotated, Section 67-4-409, relative to taxes on transfers of realty.

Complete·5/15/25

HB0842 amends Tennessee law to return 50% of realty transfer taxes to the county where collected.

HB0842 amends Tennessee Code Annotated, Section 67-4-409, to change how realty transfer taxes are handled. The bill requires the state to remit back to each county 50% of the recordation taxes on the transfer of realty collected by county registers and remitted to the state. This change aims to alleviate pressure on local property taxes and allow counties to invest in infrastructure and services. The amendment takes effect July 1, 2025, and applies to transfers of real property on or after that date.

Included in complete analysis

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

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Sponsors

D
1
5
RRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

27 Yea

DDRRRRRRDRRDRRDDRRDRRRRRRRR

0 Nay

Calendar

Apr 9, 2025

1:30 PM

House State & Local Government Committee Hearing

Apr 2, 2025

1:30 PM

House State & Local Government Committee Hearing

History

May 15, 2025

Comp. became Pub. Ch. 441

Apr 21, 2025

House

Sponsor(s) Added.

Apr 21, 2025

House

Comp. SB subst.