TennesseeHB 2655114th General Assembly (2025-2026)House

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: Sponsor information unavailable

Signed by Governor

Unicoi County

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Bill Overview

Analyzed Economic Effects

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

Higher mineral tax caps for Unicoi producers

The law lets Unicoi County set a per-ton mineral tax after approval by two-thirds of its county legislative body. The maximum depends on when the tax period begins: 15 cents per ton before July 1, 2025; 20 cents from July 1, 2025, through June 30, 2030; 25 cents from July 1, 2030, through June 30, 2035; and 30 cents on or after July 1, 2035. These are caps, not automatic tax rates; the county chooses the rate. The tax covers all sand, gravel, sandstone, chert, or limestone removed from the earth in the county to produce a saleable product. It applies regardless of the removal method or where the minerals are sold or delivered. Tax is owed when the minerals are removed, while still natural or unprocessed—not when sold. Exclusions cover minerals taxed under Tennessee Code §§ 67-7-102 through 67-7-110 or § 60-1-301, and agricultural lime or limestone. The tax creates a legal claim against the minerals and their source property, including the producer's mineral rights. That claim takes priority over all judgments, other legal claims, and liens. The act has no operative effect without county approval; the presiding officer must announce approval or rejection and certify it to the Secretary of State.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

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. Pr. Ch. 55

    5/1/2026
  2. Signed by Governor.

    4/16/2026
  3. Transmitted to Governor for his action.

    4/7/2026House
  4. Signed by Senate Speaker

    4/6/2026Senate
  5. Signed by H. Speaker

    4/6/2026House
  6. Enrolled; ready for sig. of H. Speaker.

    4/2/2026House
  7. Passed Senate, Ayes 31, Nays 0

    4/2/2026Senate
  8. Senate substituted House Bill for companion Senate Bill.

    4/2/2026Senate
  9. Received from House, Passed on First Consideration

    4/2/2026Senate
  10. Engrossed; ready for transmission to Sen.

    3/31/2026House
  11. Passed H., Ayes 82, Nays 1, PNV 10

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

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

    3/25/2026House
  14. Rec. for pass; ref to Calendar & Rules Committee

    3/24/2026House
  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

    3/9/2026House
  19. Intro., P1C.

    3/5/2026House
  20. Filed for introduction

    3/4/2026House

Bill Text

  • Enrolled / Public Chapter

  • Introduced

Related Bills

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