Tennessee Senate Bill SB2075

Tennessee 2025-2026 Regular Session

• Introduced: 1/22/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 48 and Title 67, relative to real property taxes.

Impact

The passage of SB2075 is expected to enhance the accountability of tax regulation in Tennessee. By enabling legislative staff, specifically those involved in budget analysis, to access real property tax data, the bill seeks to foster a more informed legislative environment. This could lead to more effective budgeting decisions and tax policies that better reflect the actual financial landscape concerning real property in the state.

Summary

Senate Bill 2075 aims to amend the Tennessee Code Annotated, specifically Title 48 and Title 67, which pertain to real property taxes. The primary modification of this amendment involves altering the provision that identifies the recipients of the tax information. Under the proposed changes, the information will now also be accessible not only to members of the general assembly but also to the directors of the office of legislative budget analysis. This expansion in access is intended to increase oversight and transparency regarding tax matters related to real property.

Contention

Some potential points of contention surrounding SB2075 may arise from concerns over privacy and the handling of sensitive tax information. Critics might argue that providing broader access to tax data could lead to misuse or misinterpretation of that information. Additionally, the implications of greater scrutiny on property taxes could stir debates about tax fairness and the responsibilities of property owners. Stakeholders, including local governments and property owners, may voice their apprehensions regarding how these changes could affect tax assessments and overall property taxation practices.