SB1706

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property tax in dispute.

Introduced·1/15/26

Tennessee SB1706 prohibits cities and counties from demanding full tax payments on disputed property assessments.

Tennessee SB1706 amends the state's property tax laws by introducing a new section that prevents city or county collecting officials from requiring taxpayers to pay the full tax amount for an assessment while an appeal is pending before the county or state boards of equalization. This act aims to protect taxpayers from financial burdens during the appeal process.

Included in complete analysis

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

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Where it stands

Current
State and Local Government Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Mar 3

12:00 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

History

Mar 3

Senate

Assigned to General Subcommittee of Senate State and Local Government Committee

Feb 24

Senate

Placed on Senate State and Local Government Committee calendar for 3/3/2026

Jan 22

Senate

Passed on Second Consideration, refer to Senate State and Local Government Committee