TennesseeHB 0695114th General Assembly (2025-2026)House

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 7, Part 2, relative to mineral severance tax.

Sponsored By: Sponsor information unavailable

Signed by Governor

Taxes

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Higher county tax caps on minerals

Tennessee counties set taxes on sand, gravel, sandstone, chert, and limestone taken from the ground within their borders. For tax periods beginning before July 1, 2025, the cap is 15 cents per ton. The cap rises to 20 cents for periods beginning July 1, 2025, through June 30, 2030. It rises to 25 cents for periods beginning July 1, 2030, through June 30, 2035. For periods beginning July 1, 2035, or later, the cap is 30 cents. Counties can charge less, but cannot exceed these caps. A county with an authorized mineral tax can raise its rate through a resolution approved by a two-thirds vote. The presiding officer must send a certified copy to the Tennessee Department of Revenue. Collection starts no earlier than a month's first day, at least 60 days after the department receives the copy. Counties collecting this tax must also file annual written reports at least 30 days after each fiscal year ends. Reports must show tax money deposited into the county road fund, amounts spent, and uses for county road construction, maintenance, and repair. Recipients are the state comptroller, transportation commissioner, and chairs of the Senate and House Transportation Committees. The law took effect upon enactment; the higher caps follow the dates above.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

  • Michael Hale

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 172 • No: 10

Senate vote • 4/10/2025

FLOOR VOTE: Third Consideration 4/10/2025

Yes: 28 • No: 1

House vote • 3/17/2025

HOUSE CALENDAR & RULES COMMITTEE

Yes: 0 • No: 0

House vote • 3/17/2025

FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/17/2025

Yes: 85 • No: 8

House vote • 3/11/2025

HOUSE FINANCE, WAYS, AND MEANS COMMITTEE

Yes: 21 • No: 0

House vote • 3/5/2025

HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE

Yes: 13 • No: 0

House vote • 2/26/2025

HOUSE STATE & LOCAL GOVERNMENT COMMITTEE

Yes: 18 • No: 1

House vote • 2/19/2025

HOUSE CITIES & COUNTIES SUBCOMMITTEE

Yes: 7 • No: 0

Actions Timeline

  1. Effective date(s) 04/24/2025

    4/28/2025
  2. Pub. Ch. 285

    4/28/2025
  3. Signed by Governor.

    4/24/2025
  4. Transmitted to Governor for his action.

    4/16/2025House
  5. Signed by Senate Speaker

    4/15/2025Senate
  6. Signed by H. Speaker

    4/14/2025House
  7. Enrolled; ready for sig. of H. Speaker.

    4/11/2025House
  8. Passed Senate, Ayes 28, Nays 1

    4/10/2025Senate
  9. Amendment withdrawn. (Amendment 1 - SA0035)

    4/10/2025Senate
  10. Senate substituted House Bill for companion Senate Bill.

    4/10/2025Senate
  11. Received from House, Passed on First Consideration

    3/20/2025Senate
  12. Engrossed; ready for transmission to Sen.

    3/18/2025House
  13. Passed H., as am., Ayes 85, Nays 8, PNV 1

    3/17/2025House
  14. H. adopted am. (Amendment 1 - HA0023)

    3/17/2025House
  15. H. Placed on Regular Calendar for 3/17/2025

    3/13/2025House
  16. Placed on cal. Calendar & Rules Committee for 3/13/2025

    3/12/2025House
  17. Rec. for pass; ref to Calendar & Rules Committee

    3/11/2025House
  18. Placed on cal. Finance, Ways, and Means Committee for 3/11/2025

    3/5/2025House
  19. Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

    3/5/2025House
  20. Sponsor(s) Added.

    3/4/2025House
  21. Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025

    2/26/2025House
  22. Assigned to s/c Finance, Ways, and Means Subcommittee

    2/26/2025House
  23. Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

    2/26/2025House
  24. Placed on cal. State & Local Government Committee for 2/26/2025

    2/19/2025House
  25. Rec for pass if am by s/c ref. to State & Local Government Committee

    2/19/2025House

Bill Text

  • HA0023

    3/17/2025

  • Enrolled / Public Chapter

  • Fiscal Note

  • Introduced

  • SA0035

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