Tennessee HB1083 amends property tax collection rules for de minimus personal property taxes under $20.

Tennessee HB1083 modifies Tennessee Code Annotated, Section 67-5-2013, to allow county trustees or property tax officials to decline billing, collection, or penalties for de minimus personal property taxes under $20. This applies to counties with populations over 366,200, as determined by the 2020 federal census or later. The change requires a two-thirds vote by the county's legislative body. Officials must keep a record of such taxes and may collect them if another tax for the same account is paid in a later year, unless barred by statute of limitations.

Tennessee HB1083 amends property tax collection rules for de minimus personal property taxes under $20.

Tennessee HB1083 modifies Tennessee Code Annotated, Section 67-5-2013, to allow county trustees or property tax officials to decline billing, collection, or penalties for de minimus personal property taxes under $20. This applies to counties with populations over 366,200, as determined by the 2020 federal census or later. The change requires a two-thirds vote by the county's legislative body. Officials must keep a record of such taxes and may collect them if another tax for the same account is paid in a later year, unless barred by statute of limitations.