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TennesseeHB 2639114th General Assembly (2025-2026)HouseWALLET

AN ACT relative to authorizing the levy of a mineral severance tax in Henry County.

Sponsored By: Tandy Darby (Republican)

Signed by Governor

Henry County

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Bill Overview

Analyzed Economic Effects

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

Henry County mineral tax for mine operators

If you mine in Henry County, you must pay a per-ton severance tax. The rate equals the highest per-ton limit allowed by Tennessee law and rises if that limit goes up. If the state lowers or repeals the limit, the county rate stays at the highest past limit. The tax is due when a mineral is taken and moved from the mine in an unprocessed state. Owners or operators are liable, and the Tennessee Department of Revenue collects and sets rules. Unpaid tax becomes a first-priority lien, and penalties and interest apply like other state severance taxes. The tax covers clay, titanium, and other minerals, but not materials already taxed under Tennessee’s statewide severance tax.

Mineral tax funds Henry County roads

The state sends the tax money to Henry County each quarter, after collection costs. All funds go to the county road fund. The money can only build, fix, and maintain county roads.

County must approve by two-thirds

This law takes effect in Henry County only if the county legislative body approves it by a two-thirds vote. The presiding officer must announce and certify the result to the secretary of state. Until approval, the tax and road funding do not apply.

Sponsors & Cosponsors

Sponsor

  • Tandy Darby

    Republican • House

Cosponsors

  • Jay D. Reedy

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 141 • No: 1

Senate vote • 4/2/2026

FLOOR VOTE: Motion to Adopt 4/2/2026

Yes: 31 • No: 0

House vote • 3/30/2026

FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 3/30/2026

Yes: 82 • No: 1

House vote • 3/26/2026

HOUSE CALENDAR & RULES COMMITTEE

Yes: 0 • No: 0

House vote • 3/25/2026

HOUSE STATE & LOCAL GOVERNMENT COMMITTEE

Yes: 17 • No: 0

House vote • 3/16/2026

HOUSE PRIVATE ACTS COMMITTEE

Yes: 11 • No: 0

Actions Timeline

  1. Signed by Governor.

    4/16/2026

  2. Transmitted to Governor for his action.

    4/7/2026House

  3. Signed by H. Speaker

    4/6/2026House

  4. Signed by Senate Speaker

    4/6/2026Senate

  5. Received from House, Passed on First Consideration

    4/2/2026Senate

  6. Senate substituted House Bill for companion Senate Bill.

    4/2/2026Senate

  7. Passed Senate, Ayes 31, Nays 0

    4/2/2026Senate

  8. Enrolled; ready for sig. of H. Speaker.

    4/2/2026House

  9. Engrossed; ready for transmission to Sen.

    3/31/2026House

  10. Passed H., Ayes 82, Nays 1, PNV 10

    3/30/2026House

  11. Sponsor(s) Added.

    3/30/2026House

  12. H. Placed on Consent Calendar for 3/30/2026

    3/26/2026House

  13. Rec. for pass; ref to Calendar & Rules Committee

    3/25/2026House

  14. Placed on cal. Calendar & Rules Committee for 3/26/2026

    3/25/2026House

  15. Placed on cal. State & Local Government Committee for 3/24/2026

    3/18/2026House

  16. Rec. for pass; ref to State & Local Government Committee

    3/16/2026House

  17. Placed on cal. Private Acts Committee for 3/16/2026

    3/11/2026House

  18. P2C, ref. to Private Acts Committee - State & Local Government Committee

    2/23/2026House

  19. Intro., P1C.

    2/19/2026House

  20. Filed for introduction

    2/18/2026House

Bill Text

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