HB2325

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property taxes.

Introduced·2/2/26
Draft Text

Amends Tennessee property tax rates, limiting them to $3.00 per hundred dollars of assessed value.

This bill amends Tennessee Code Annotated, Title 67, Chapter 5, to change property tax rates. It sets a new maximum rate of $3.00 per hundred dollars of assessed value for counties and municipalities, replacing the previous $2.50 limit. The changes apply to both county and municipal tax rates, ensuring they do not exceed the specified limits. The act will take effect on January 1, 2027.

Included in complete analysis

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

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Where it stands

Current
Cities & Counties Subcommittee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

HOUSE CITIES & COUNTIES SUBCOMMITTEE: Action Def. in s/c Cities & Counties Subcommittee to 3/18/2026

5 Yea

RRRRR

2 Nay

DD

History

Mar 18

House

Action Def. in s/c Cities & Counties Subcommittee to January 2027 Calendar

Mar 11

House

Action Def. in s/c Cities & Counties Subcommittee to 3/18/2026

Mar 11

House

Placed on s/c cal Cities & Counties Subcommittee for 3/18/2026