Tennessee 2025-2026 Regular Session

Tennessee House Bill HB1674

Introduced
1/14/26  
Refer
1/21/26  
Refer
2/11/26  
Refer
2/18/26  
Chaptered
3/16/26  

Caption

AN ACT to amend Tennessee Code Annotated, Section 67-1-202(a)(1), relative to duties of the division of property assessments.

Impact

If passed, this legislation would directly influence the way property assessments are conducted in Tennessee. It could lead to more efficient reappraisal processes, potentially affecting property tax calculations and the funding of local services reliant on property tax revenues. Lawmakers supporting the bill argue that clearer definitions of duties within the property assessments division will enhance accountability and improve the overall management of property assessments in the state.

Summary

House Bill 1674 seeks to amend the Tennessee Code Annotated, specifically Section 67-1-202(a)(1), which pertains to the duties of the division of property assessments. The primary change proposed by this bill involves a modification to the supervisory responsibilities of the division, specifically in relation to reappraisals and revaluation programs. By redefining these duties, the bill aims to streamline the oversight and implementation of property valuation practices within the state.

Contention

However, there are concerns that this legislative amendment could centralize authority within the division of property assessments, possibly limiting local assessors' autonomy. Critics of the bill may argue that any changes should carefully consider the implications for local governments and property owners, suggesting that the current structure allows for better responsiveness to community-specific needs. Discussions around these impacts will likely be a point of contention as the bill moves through the legislative process.

Companion Bills

TN SB1680

Crossfiled AN ACT to amend Tennessee Code Annotated, Section 67-1-202(a)(1), relative to duties of the division of property assessments.

Similar Bills

No similar bills found.