All Roll Calls
Yes: 127 • No: 0
TennesseeSB 0198114th General Assembly (2025-2026)SenateWALLET
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
Sponsored By: Sponsor information unavailable
Signed by Governor
Taxes, Real Property
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Large property tax refunds paid over time
Effective upon enactment, Tennessee counties and cities can settle property tax refunds over $500,000 through yearly credits instead of cash. Credits must go toward future property taxes on the same parcel or parcels involved in the dispute. This option requires a written settlement of a dispute filed under Tennessee Code Annotated §§ 67-5-1412, 67-5-1501, or 67-5-1511. The taxpayer gives up refund penalties and interest; both stop accruing, and previously accrued interest is no longer owed. The local government's chief elected official and the taxpayer or authorized representative must sign. The agreement must reach the state comptroller within 30 days after all parties sign. Full repayment is due within 10 years after all parties sign. The local government must already have authority to accept property tax prepayments and partial payments. The installment option ends June 30, 2041.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/21/2026
FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2026
Yes: 88 • No: 0
Senate vote • 3/26/2026
FLOOR VOTE: as Amended Third Consideration 3/26/2026
Yes: 31 • No: 0
Senate vote • 3/17/2026
SENATE STATE & LOCAL GOVERNMENT COMMITTEE
Yes: 8 • No: 0
Actions Timeline
Effective date(s) 05/22/2026
5/27/2026Pub. Ch. 1049
5/27/2026Signed by Governor.
5/22/2026SenateTransmitted to Governor for action.
5/11/2026SenateSigned by H. Speaker
5/7/2026HouseSigned by Senate Speaker
4/30/2026SenateEnrolled and ready for signatures
4/27/2026SenatePassed H., Ayes 88, Nays 0, PNV 0
4/21/2026HouseAm. withdrawn. (Amendment 1 - HA1136)
4/21/2026HouseSubst. for comp. HB.
4/21/2026HouseRcvd. from S., held on H. desk.
3/30/2026HouseEngrossed; ready for transmission to House
3/26/2026SenatePassed Senate as amended, Ayes 31, Nays 0
3/26/2026SenateSenate adopted Amendment (Amendment 1 - SA0742)
3/26/2026SenatePlaced on Senate Regular Calendar for 3/26/2026
3/24/2026SenateRecommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 1
3/17/2026SenatePlaced on Senate State and Local Government Committee calendar for 3/17/2026
3/11/2026SenateAction deferred in Senate State and Local Government Committee to 3/17/2026
3/10/2026SenatePlaced on Senate State and Local Government Committee calendar for 3/10/2026
3/3/2026SenatePassed on Second Consideration, refer to Senate State and Local Government Committee
2/10/2025SenateIntroduced, Passed on First Consideration
1/27/2025SenateFiled for introduction
1/16/2025Senate
Bill Text
Enrolled / Public Chapter
Fiscal Note
HA1136
Introduced
SA0742
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