Top Legislation - View All
Latest Action: 05/23/2007 - Companion became Public Chapter 133 Bill TextEqualization Board - Changes provisions regarding when the state board will accept an appeal from the taxpayer to specify that the appeal will be accepted up to March 1 of "the year in which the time for appeal to the state board has began to run" instead of "the year in which the assessment was made." - Amends TCA Section 67-5-1412. Fiscal Summary for *HB1465 / SB2065 Decrease Local Govt. Revenues - Less than $50,000
Latest Action: 05/23/2007 - Public Chapter 133 Bill TextEqualization Board - Changes provisions regarding when the state board will accept an appeal from the taxpayer to specify that the appeal will be accepted up to March 1 of "the year in which the time for appeal to the state board has began to run" instead of "the year in which the assessment was made." - Amends TCA Section 67-5-1412. Fiscal Summary for SB2065 / *HB1465 Decrease Local Govt. Revenues - Less than $50,000
Latest Action: 06/26/2007 - Public Chapter 449 Bill TextCompanion Bill SB1300. Taxes, Ad Valorem - Imposes additional reporting requirements on lessees of industrial development corporations concerning payments in lieu of taxes; requires lessees of public building authorities, sports authorities, enterprise zone development corporations, tax increment financing projects, and city and county property to make same reports to the state board of equalization. - Amends TCA Title 7, Chapters 53 through 67; Title 13, Chapters 20 through 23 and Title 67, Chapter 5. Fiscal Summary for *HB0930 / SB1300 Increase State Expenditures - Exceeds $170,000 Increase Local Govt. Expenditures - Not Significant Bill Summary for *HB0930 / SB1300 Present law requires industrial development corporation lessees to submit an annual report to the state board of equalization by October 1 of each year. This report must contain [...] show full description
Latest Action: 06/26/2007 - Companion became Public Chapter 449 Bill TextCompanion Bill HB0930. Taxes, Ad Valorem - Imposes additional reporting requirements on lessees of industrial development corporations concerning payments in lieu of taxes; requires lessees of public building authorities, sports authorities, enterprise zone development corporations, tax increment financing projects, and city and county property to make same reports to the state board of equalization. - Amends TCA Title 7, Chapters 53 through 67; Title 13, Chapters 20 through 23 and Title 67, Chapter 5. Fiscal Summary for SB1300 / *HB0930 Increase State Expenditures - Exceeds $170,000 Increase Local Govt. Expenditures - Not Significant Bill Summary for SB1300 / *HB0930 Present law requires industrial development corporation lessees to submit an annual report to the state board of equalization by October 1 of each year. This report must contain [...] show full description
Latest Action: 06/19/2007 - Companion became Public Chapter 332 Bill TextCompanion Bill SB2066. Taxes, Real Property - Specifies, in regard to the provision whereby a condition for appeal is that the undisputed portion of the tax levied be paid before the delinquent date of the tax and that no delinquent taxes have accrued on the property, that failure to pay the undisputed portion of the tax or any other delinquency on the property by the time of the hearing will result in dismissal and loss of further right to administrative appeal. - Amends TCA Section 67-5-1512. Fiscal Summary for *HB1462 / SB2066 Other Fiscal Impact - To the extent that there are fewer appeals as a result of the dismissal of certain appeals, there will be a decrease in state expenditures. Such decrease is estimated to be not significant. To the extent that local governments increase tax collections due to the more stringent appeal guidelines, collections on taxes due may [...] show full description
Latest Action: 06/27/2007 - Companion became Public Chapter 482 Bill TextTaxes, Real Property - Increases the per diem for members of the assessment appeals commission from $75.00 to $95.00 for each day or part of a day in attendance at meetings of the assessment appeals commission. - Amends TCA Section 67-5-1502. Fiscal Summary for *HB1466 / SB2063 Increase State Expenditures - $2,200
Latest Action: 06/01/2007 - Public Chapter 256 Bill TextCompanion Bill SB2064. Taxes, Real Property - Specifies processing costs that may be assessed for appeals to the state board of equalization, even when hearing costs may not be assessed because the appeal has been withdrawn or because the parties have agreed to a settlement prior to a hearing; provides that no hearing costs will be assessed at the first level of hearing in any appeal of a local assessment for which the taxpayer is required to file directly with the board and for which there is no right of first hearing before the county board of equalization. - Amends TCA Section 67-5-1501. Fiscal Summary for *HB1474 / SB2064 Increase State Revenues - $14,300 Bill Summary for *HB1474 / SB2064 ON MAY 9, 2007, THE SENATE SUBSTITUTED HOUSE BILL 1474 FOR SENATE BILL 2064, ADOPTED AMENDMENT #1, AND PASSED HOUSE BILL 1474, AS AMENDED. AMENDMENT [...] show full description
Latest Action: 04/30/2007 - Companion became Public Chapter 51 Bill TextCompanion Bill SB1106. Taxes, Real Property - Authorizes assessors to set a date within which a taxpayer or owner may seek concurrence to directly appeal valuation of certain property to the state board of equalization. - Amends TCA Section 67-5-1412. Fiscal Summary for HB1761 / *SB1106 Increase State Expenditures - Not Significant Decrease Local Govt. Expenditures - Not Significant/Permissive Bill Summary for HB1761 / *SB1106 Present law authorizes taxpayers and property owners in certain counties, with the written consent of the property assessor, to appeal the valuation of industrial and commercial real and tangible personal property to the local board of equalization or directly to the state board of equalization. A direct appeal to the state board of equalization must be filed before August 1 of the tax year. Any taxpayer or owner who desires [...] show full description
Latest Action: 04/30/2007 - Public Chapter 51 Bill TextCompanion Bill HB1761. Taxes, Real Property - Authorizes assessors to set a date within which a taxpayer or owner may seek concurrence to directly appeal valuation of certain property to the state board of equalization. - Amends TCA Section 67-5-1412. Fiscal Summary for *SB1106 / HB1761 Increase State Expenditures - Not Significant Decrease Local Govt. Expenditures - Not Significant/Permissive Bill Summary for *SB1106 / HB1761 Present law authorizes taxpayers and property owners in certain counties, with the written consent of the property assessor, to appeal the valuation of industrial and commercial real and tangible personal property to the local board of equalization or directly to the state board of equalization. A direct appeal to the state board of equalization must be filed before August 1 of the tax year. Any taxpayer or owner who desires [...] show full description
Latest Action: 06/27/2007 - Public Chapter 482 Bill TextTaxes, Real Property - Increases the per diem for members of the assessment appeals commission from $75.00 to $95.00 for each day or part of a day in attendance at meetings of the assessment appeals commission. - Amends TCA Section 67-5-1502. Fiscal Summary for SB2063 / *HB1466 Increase State Expenditures - $2,200
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Latest Legislation - View All
Latest Action: 01/28/2008 - Passed second consideration, caption bill, held on desk - pending amdt. Bill TextCompanion Bill SB3355. Taxes, Real Property - Requires division of property assessments to determine overall appraisal ratio and appraisal ratios for each subclass of real estate when making the appraisal ratio studies in all counties of the state as required by present law. - Amends TCA Title 67. Fiscal Summary for HB3498 / *SB3355 Increase State Expenditures - $432,000 Bill Summary for HB3498 / *SB3355 Under present law, the state board of equalization has the responsibility to determine whether or not property within each county of the state has been valued and assessed in accordance with the constitution and laws of this state. In order to assist the board in its determination, the division of property assessments must conduct appraisal ratio studies in all counties of the state at least every two years unless otherwise determined by the [...] show full description
Latest Action: 01/23/2008 - Passed second consideration, Referred to Senate S&L Govt. Comm. Bill TextCompanion Bill HB3498. Taxes, Real Property - Requires division of property assessments to determine overall appraisal ratio and appraisal ratios for each subclass of real estate when making the appraisal ratio studies in all counties of the state as required by present law. - Amends TCA Title 67. Fiscal Summary for *SB3355 / HB3498 Increase State Expenditures - $432,000 Bill Summary for *SB3355 / HB3498 Under present law, the state board of equalization has the responsibility to determine whether or not property within each county of the state has been valued and assessed in accordance with the constitution and laws of this state. In order to assist the board in its determination, the division of property assessments must conduct appraisal ratio studies in all counties of the state at least every two years unless otherwise determined by the [...] show full description
Latest Action: 05/23/2007 - Public Chapter 133 Bill TextEqualization Board - Changes provisions regarding when the state board will accept an appeal from the taxpayer to specify that the appeal will be accepted up to March 1 of "the year in which the time for appeal to the state board has began to run" instead of "the year in which the assessment was made." - Amends TCA Section 67-5-1412. Fiscal Summary for SB2065 / *HB1465 Decrease Local Govt. Revenues - Less than $50,000
Latest Action: 06/27/2007 - Public Chapter 482 Bill TextTaxes, Real Property - Increases the per diem for members of the assessment appeals commission from $75.00 to $95.00 for each day or part of a day in attendance at meetings of the assessment appeals commission. - Amends TCA Section 67-5-1502. Fiscal Summary for SB2063 / *HB1466 Increase State Expenditures - $2,200
Latest Action: 06/01/2007 - Companion became Public Chapter 256 Bill TextCompanion Bill HB1474. Taxes, Real Property - Specifies processing costs that may be assessed for appeals to the state board of equalization, even when hearing costs may not be assessed because the appeal has been withdrawn or because the parties have agreed to a settlement prior to a hearing; provides that no hearing costs will be assessed at the first level of hearing in any appeal of a local assessment for which the taxpayer is required to file directly with the board and for which there is no right of first hearing before the county board of equalization. - Amends TCA Section 67-5-1501. Fiscal Summary for SB2064 / *HB1474 Increase State Revenues - $14,300 Bill Summary for SB2064 / *HB1474 ON MAY 9, 2007, THE SENATE SUBSTITUTED HOUSE BILL 1474 FOR SENATE BILL 2064, ADOPTED AMENDMENT #1, AND PASSED HOUSE BILL 1474, AS AMENDED. AMENDMENT [...] show full description
Latest Action: 06/19/2007 - Public Chapter 332 Bill TextCompanion Bill HB1462. Taxes, Real Property - Specifies, in regard to the provision whereby a condition for appeal is that the undisputed portion of the tax levied be paid before the delinquent date of the tax and that no delinquent taxes have accrued on the property, that failure to pay the undisputed portion of the tax or any other delinquency on the property by the time of the hearing will result in dismissal and loss of further right to administrative appeal. - Amends TCA Section 67-5-1512. Fiscal Summary for SB2066 / *HB1462 Other Fiscal Impact - To the extent that there are fewer appeals as a result of the dismissal of certain appeals, there will be a decrease in state expenditures. Such decrease is estimated to be not significant. To the extent that local governments increase tax collections due to the more stringent appeal guidelines, collections on taxes due may [...] show full description
Latest Action: 04/30/2007 - Companion became Public Chapter 51 Bill TextCompanion Bill SB1106. Taxes, Real Property - Authorizes assessors to set a date within which a taxpayer or owner may seek concurrence to directly appeal valuation of certain property to the state board of equalization. - Amends TCA Section 67-5-1412. Fiscal Summary for HB1761 / *SB1106 Increase State Expenditures - Not Significant Decrease Local Govt. Expenditures - Not Significant/Permissive Bill Summary for HB1761 / *SB1106 Present law authorizes taxpayers and property owners in certain counties, with the written consent of the property assessor, to appeal the valuation of industrial and commercial real and tangible personal property to the local board of equalization or directly to the state board of equalization. A direct appeal to the state board of equalization must be filed before August 1 of the tax year. Any taxpayer or owner who desires [...] show full description
Latest Action: 05/23/2007 - Companion became Public Chapter 133 Bill TextEqualization Board - Changes provisions regarding when the state board will accept an appeal from the taxpayer to specify that the appeal will be accepted up to March 1 of "the year in which the time for appeal to the state board has began to run" instead of "the year in which the assessment was made." - Amends TCA Section 67-5-1412. Fiscal Summary for *HB1465 / SB2065 Decrease Local Govt. Revenues - Less than $50,000
Latest Action: 06/19/2007 - Companion became Public Chapter 332 Bill TextCompanion Bill SB2066. Taxes, Real Property - Specifies, in regard to the provision whereby a condition for appeal is that the undisputed portion of the tax levied be paid before the delinquent date of the tax and that no delinquent taxes have accrued on the property, that failure to pay the undisputed portion of the tax or any other delinquency on the property by the time of the hearing will result in dismissal and loss of further right to administrative appeal. - Amends TCA Section 67-5-1512. Fiscal Summary for *HB1462 / SB2066 Other Fiscal Impact - To the extent that there are fewer appeals as a result of the dismissal of certain appeals, there will be a decrease in state expenditures. Such decrease is estimated to be not significant. To the extent that local governments increase tax collections due to the more stringent appeal guidelines, collections on taxes due may [...] show full description
Latest Action: 06/27/2007 - Companion became Public Chapter 482 Bill TextTaxes, Real Property - Increases the per diem for members of the assessment appeals commission from $75.00 to $95.00 for each day or part of a day in attendance at meetings of the assessment appeals commission. - Amends TCA Section 67-5-1502. Fiscal Summary for *HB1466 / SB2063 Increase State Expenditures - $2,200
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