SB0771 amends Tennessee property tax appeal procedures, allowing officials to decline disputed tax portions if fully paid, and modifies appeal.

SB0771 amends Tennessee Code to change property tax appeal processes. If taxpayers fully pay their taxes, city or county officials may decline disputed portions. Officials must notify taxpayers of this decision via registered or certified mail within seven days. If the notice is not sent, officials must accept the disputed tax. The bill also modifies appeal timelines, allowing taxpayers to appeal industrial and commercial property valuations directly to the state board of equalization before August 1 of the tax year.

SB0771 amends Tennessee property tax appeal procedures, allowing officials to decline disputed tax portions if fully paid, and modifies appeal.

SB0771 amends Tennessee Code to change property tax appeal processes. If taxpayers fully pay their taxes, city or county officials may decline disputed portions. Officials must notify taxpayers of this decision via registered or certified mail within seven days. If the notice is not sent, officials must accept the disputed tax. The bill also modifies appeal timelines, allowing taxpayers to appeal industrial and commercial property valuations directly to the state board of equalization before August 1 of the tax year.