All Assessors Legislation - Tennessee
HB3953
Latest Action: 02/13/2008 - Assigned to Subcommittee Local Government of S&LG Bill Text Companion Bill SB3630. Taxes, Personal Property - Revises manner forced assessment is determined and limits remedies for taxpayers who fail, refuse, or neglect to complete, sign, and timely file a personal property schedule with the assessor of property. - Amends TCA Title 67. Fiscal Summary for HB3953 / *SB3630 Increase State Expenditures - Not Significant Increase Local Expenditures - $116,500/Permissive Bill Summary for HB3953 / *SB3630 Under present law, it is a Class A misdemeanor for a taxpayer to fail, refuse, or neglect to complete, sign, and file a schedule of tangible property with the assessor of property by the specified deadline. The offense is punishable by a fine of not less than $50.00 nor more than $500. In such cases, the assessor will assess the tangible personal property of the taxpayer that is used, or held for [...] show full description Comment on Bill SB3563
Latest Action: 01/23/2008 - Passed second consideration, Referred to Senate S&L Govt. Comm. Bill Text Companion Bill HB2463. Assessors - Requires assessors of property to be state certified general appraisers elected or appointed after September 1, 2010; requires deputy assessors appointed after September 1, 2020, to be state licensed or certified appraisers or to be real estate appraiser trainees; requires division of property assessment to employ state certified general appraisers to supervise assessment of property. - Amends TCA Title 5; Title 6; Title 7; Title 8 and Title 67. Fiscal Summary for SB3563 / *HB2463 Increase State Expenditures - Exceeds $98,300 FY08-09, FY09-10 Exceeds $26,000/ Recurring FY10-11 and Thereafter Increase Local Govt. Expenditures* - Exceeds $677,600 FY08-09, FY09-10, FY10-11 Exceeds $227,100/ Recurring FY11-12 and Thereafter Bill [...] show full description HB3129
Latest Action: 02/14/2008 - Withdrawn. Bill Text Taxes, Personal Property - Removes the present method of applying the sales appraisal ratio in the valuation and assessment of a taxpayer's personal property tax if a taxpayer fails to file a personal property schedule after March 1. - Amends TCA Title 67. Fiscal Summary for *HB3129 / SB3745Increase Local Revenue - $1,928,200 SB3630
Latest Action: 03/11/2008 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill Text Companion Bill HB3953. Taxes, Personal Property - Revises manner forced assessment is determined and limits remedies for taxpayers who fail, refuse, or neglect to complete, sign, and timely file a personal property schedule with the assessor of property. - Amends TCA Title 67. Fiscal Summary for *SB3630 / HB3953 Increase State Expenditures - Not Significant Increase Local Expenditures - $116,500/Permissive Bill Summary for *SB3630 / HB3953 Under present law, it is a Class A misdemeanor for a taxpayer to fail, refuse, or neglect to complete, sign, and file a schedule of tangible property with the assessor of property by the specified deadline. The offense is punishable by a fine of not less than $50.00 nor more than $500. In such cases, the assessor will assess the tangible personal property of the taxpayer that is used, or held for [...] show full description SB3745
Latest Action: 03/11/2008 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill Text Taxes, Personal Property - Removes the present method of applying the sales appraisal ratio in the valuation and assessment of a taxpayer's personal property tax if a taxpayer fails to file a personal property schedule after March 1. - Amends TCA Title 67. Fiscal Summary for SB3745 / *HB3129Increase Local Revenue - $1,928,200 SB3200
Latest Action: 01/23/2008 - Passed second consideration, Referred to Senate S&L Govt. Comm. Bill Text Registers of Deeds - Requires register of deeds in Anderson County to notify county property assessor when a land use restriction on property owned by US department of energy indicating contamination has been filed. - Amends TCA Section 68-212-225. Fiscal Summary for SB3200 / *HB2659MINIMAL HB2659
Latest Action: 05/06/2008 - Held on desk. Bill Text Registers of Deeds - Requires register of deeds in Anderson County to notify county property assessor when a land use restriction on property owned by US department of energy indicating contamination has been filed. - Amends TCA Section 68-212-225. Fiscal Summary for *HB2659 / SB3200MINIMAL HB2551
Latest Action: 01/14/2008 - Withdrawn. Bill Text Assessors - Requires register of deeds to notify property assessor when a document evidencing land contamination or other hazard is received. - Amends TCA Title 68, Chapter 212, Part 2. Fiscal Summary for *HB2551Not Available Latest Action: 01/23/2008 - Assigned to Subcommittee Local Government of S&LG Bill Text Companion Bill SB3563. Assessors - Requires assessors of property to be state certified general appraisers elected or appointed after September 1, 2010; requires deputy assessors appointed after September 1, 2020, to be state licensed or certified appraisers or to be real estate appraiser trainees; requires division of property assessment to employ state certified general appraisers to supervise assessment of property. - Amends TCA Title 5; Title 6; Title 7; Title 8 and Title 67. Fiscal Summary for *HB2463 / SB3563 Increase State Expenditures - Exceeds $98,300 FY08-09, FY09-10 Exceeds $26,000/ Recurring FY10-11 and Thereafter Increase Local Govt. Expenditures* - Exceeds $677,600 FY08-09, FY09-10, FY10-11 Exceeds $227,100/ Recurring FY11-12 and Thereafter Bill [...] show full description HB2160
Latest Action: 04/16/2008 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill Text Companion Bill SB1955. Housing - Provides for the classification of certain property as affordable housing rental property. - Amends TCA Title 13 and Title 67. Fiscal Summary for HB2160 / *SB1955 Decrease Local Govt. Revenues - Exceeds $1,680,000 Bill Summary for HB2160 / *SB1955 This bill allows a property owner to apply for classification as affordable housing rental property on any assessment roll of any county by filing an application for the classification with the assessor of property. Land or improvements classified by the assessor as affordable housing rental property under the provisions of this bill will be valued in accordance with its present use value. The assessor will determine whether such land or improvements are affordable housing rental property, and, if such determination is made, the assessor will classify and include [...] show full description SB2060
Latest Action: 04/10/2007 - Assigned to Gen. Sub of: Senate S&L Govt. Comm. Bill Text Companion Bill HB1460. Taxes, Real Property - Revises information the assessor must give the trustee in regard to agricultural and forest land; revises provisions governing the calculation and ownership of acreages in regard to the limitation on the amount of property that may be classified as agricultural, forest, or open space. - Amends TCA Title 67, Chapter 5, Part 10. Fiscal Summary for SB2060 / *HB1460 Increase Local Govt. Revenues - Not Significant Bill Summary for SB2060 / *HB1460 This bill revises the Agricultural, Forest and Open Space Land Act, which allows land to be classified as agricultural land, forest land, or open space and thereby receive favorable tax treatment. Present law places a limit on the acreage for which a person may claim this treatment within any single taxing jurisdiction. For purposes of calculating this [...] show full description SB1955
Latest Action: 06/11/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Companion Bill HB2160. Housing - Provides for the classification of certain property as affordable housing rental property. - Amends TCA Title 13 and Title 67. Fiscal Summary for *SB1955 / HB2160 Decrease Local Govt. Revenues - Exceeds $1,680,000 Bill Summary for *SB1955 / HB2160 This bill allows a property owner to apply for classification as affordable housing rental property on any assessment roll of any county by filing an application for the classification with the assessor of property. Land or improvements classified by the assessor as affordable housing rental property under the provisions of this bill will be valued in accordance with its present use value. The assessor will determine whether such land or improvements are affordable housing rental property, and, if such determination is made, the assessor will classify and include [...] show full description HB1762
Latest Action: 04/27/2007 - Companion became Public Chapter 38 Bill Text Taxes, Personal Property - Allows taxpayer to return schedule of tangible personal property used in the taxpayer's business or profession to assessor on March 1 each year. - Amends TCA Section 67-5-903. Fiscal Summary for HB1762 / *SB1108MINIMAL HB1761
Latest Action: 04/30/2007 - Companion became Public Chapter 51 Bill Text Companion 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 HB1760
Latest Action: 05/23/2007 - Companion became Public Chapter 179 Bill Text Companion Bill SB1109. Assessors - Allows assessor to correct forced assessment of tangible personal property if it is determined that the taxpayer was not in business as of the assessment date and did not own or lease tangible personal property used or held for use in business as of the assessment date. - Amends TCA Section 67-5-903. Fiscal Summary for HB1760 / *SB1109Decrease Local Govt. Revenues - Less than $50,000 Bill Summary for HB1760 / *SB1109 ON APRIL 5, 2007, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1109, AS AMENDED. AMENDMENT #1 adds requirement that the taxpayer did not own or lease tangible personal property used or held for use in business as of the assessment date for the year in issue in order for the assessor to be authorized to correct a forced assessment of tangible personal property. HB1460
Latest Action: 02/26/2007 - Assigned to Subcommittee Local Government of S&LG Bill Text Companion Bill SB2060. Taxes, Real Property - Revises information the assessor must give the trustee in regard to agricultural and forest land; revises provisions governing the calculation and ownership of acreages in regard to the limitation on the amount of property that may be classified as agricultural, forest, or open space. - Amends TCA Title 67, Chapter 5, Part 10. Fiscal Summary for *HB1460 / SB2060 Increase Local Govt. Revenues - Not Significant Bill Summary for *HB1460 / SB2060 This bill revises the Agricultural, Forest and Open Space Land Act, which allows land to be classified as agricultural land, forest land, or open space and thereby receive favorable tax treatment. Present law places a limit on the acreage for which a person may claim this treatment within any single taxing jurisdiction. For purposes of calculating this [...] show full description SB1167
Latest Action: 06/27/2007 - Public Chapter 473 Bill Text Companion Bill HB0935. Assessors - Provides that certified public administrator educational incentive payments to assessors shall not be offset by compensation received by assessors for obtaining certain professional designations. - Amends TCA Section 5-1-310. Fiscal Summary for SB1167 / *HB0935 Increase State Expenditures - $37,000 Bill Summary for SB1167 / *HB0935 Under present law, any full-time county assessor of property, county clerk, clerk and master, clerk of probate court, clerk of circuit court, clerk of general sessions court, clerk of criminal court, juvenile court clerk, county trustee or register of deeds who is designated as a certified public administrator for successful completion of the county officials certificate training program is entitled to receive an annual educational incentive payment of $375, which is increased by a like [...] show full description SB1108
Latest Action: 04/27/2007 - Public Chapter 38 Bill Text Taxes, Personal Property - Allows taxpayer to return schedule of tangible personal property used in the taxpayer's business or profession to assessor on March 1 each year. - Amends TCA Section 67-5-903. Fiscal Summary for *SB1108 / HB1762MINIMAL SB1106
Latest Action: 04/30/2007 - Public Chapter 51 Bill Text Companion 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 HB0935
Latest Action: 06/27/2007 - Companion became Public Chapter 473 Bill Text Companion Bill SB1167. Assessors - Provides that certified public administrator educational incentive payments to assessors shall not be offset by compensation received by assessors for obtaining certain professional designations. - Amends TCA Section 5-1-310. Fiscal Summary for *HB0935 / SB1167 Increase State Expenditures - $37,000 Bill Summary for *HB0935 / SB1167 Under present law, any full-time county assessor of property, county clerk, clerk and master, clerk of probate court, clerk of circuit court, clerk of general sessions court, clerk of criminal court, juvenile court clerk, county trustee or register of deeds who is designated as a certified public administrator for successful completion of the county officials certificate training program is entitled to receive an annual educational incentive payment of $375, which is increased by a like [...] show full description SB1109
Latest Action: 05/23/2007 - Public Chapter 179 Bill Text Companion Bill HB1760. Assessors - Allows assessor to correct forced assessment of tangible personal property if it is determined that the taxpayer was not in business as of the assessment date and did not own or lease tangible personal property used or held for use in business as of the assessment date. - Amends TCA Section 67-5-903. Fiscal Summary for *SB1109 / HB1760Decrease Local Govt. Revenues - Less than $50,000 Bill Summary for *SB1109 / HB1760 ON APRIL 5, 2007, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1109, AS AMENDED. AMENDMENT #1 adds requirement that the taxpayer did not own or lease tangible personal property used or held for use in business as of the assessment date for the year in issue in order for the assessor to be authorized to correct a forced assessment of tangible personal property. |
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