PRIA Logo™
TennesseeHB 2655114th General Assembly (2025-2026)HouseWALLET

AN ACT to amend Chapter 213 of the Private Acts of 1982; and any other acts amendatory thereto, relative to the Unicoi County mineral tax.

Sponsored By: Renea Jones (Republican)

Signed by Governor

Unicoi County

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 2 costs, 1 mixed.

Tax lien on minerals and property

When these minerals are taken from land in Unicoi County, the county’s severance tax becomes a lien on the minerals and on the property, including mineral rights. This tax lien ranks ahead of all other liens and judgments. That raises the risk to your property if taxes go unpaid. These lien rules apply only after a two-thirds vote by the Unicoi County legislative body.

Farm-use lime and some minerals exempt

Minerals already taxed under Tennessee state severance laws are not subject to the county tax. Lime or limestone used for farming is also exempt. This lowers county tax bills for those cases. These exemptions apply only after a two-thirds vote by the Unicoi County legislative body.

Mineral tax rates for Unicoi producers

Unicoi County sets a per-ton tax on sand, gravel, sandstone, chert, and limestone taken in the county. The tax is capped at 15¢/ton for tax periods starting before July 1, 2025; 20¢/ton for periods starting July 1, 2025–June 30, 2030; 25¢/ton for periods starting July 1, 2030–June 30, 2035; and 30¢/ton for periods starting on or after July 1, 2035. You owe the tax when the material is severed and ready for sale, even if you process it later. All production taken in the county is taxable, no matter where it is sold or delivered. These rules apply only after a two-thirds vote by the Unicoi County legislative body.

County vote required to activate tax

The mineral tax in Unicoi County takes effect only after the county legislative body approves it by a two-thirds vote. The presiding officer announces the result and certifies it to the Tennessee Secretary of State. Until the county votes yes, the tax does not apply.

Sponsors & Cosponsors

Sponsor

  • Renea Jones

    Republican • House

Cosponsors

There are no cosponsors for this bill.

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 • 3/24/2026

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

    3/26/2026House

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

    3/25/2026House

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

    3/24/2026House

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

    3/18/2026House

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

    3/16/2026House

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

    3/11/2026House

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

    3/9/2026House

  18. Intro., P1C.

    3/5/2026House

  19. Filed for introduction

    3/4/2026House

Bill Text

Related Bills

Back to State Legislation