Tennessee Senate Bill SB2696

Tennessee 2025-2026 Regular Session

• Introduced: 2/10/26
• Engrossed: 3/23/26
• Enrolled: 3/25/26
• Passed: 4/13/26
• Chaptered: 5/1/26

Caption

AN ACT to amend Chapter 28 of the Private Acts of 1997; and any other acts amendatory thereto, relative to Cheatham County.

Impact

The bill mandates that 46.67% of the tax proceeds will be allocated to the Cheatham County Education Debt Service Fund. This allocation aims to ensure that funds are available for financing the acquisition, construction, or renovation of school buildings, thereby improving educational infrastructure in the county. Additionally, a portion of the tax, amounting to 6.66%, is designated for the Cheatham County Highway/Public Works Fund, reflecting the bill's broader ambition to enhance local government services and infrastructure.

Summary

Senate Bill 2696, introduced by Senator Roberts, seeks to amend Chapter 28 of the Private Acts of 1997 specifically concerning Cheatham County. The primary objective of the bill is to establish a framework for the collection of a newly levied tax, which is designed to generate revenue for various local government functions. This act lays out how the proceeds from this tax will be distributed into different funds, particularly focusing on education and public works within the county.

Contention

A notable point of contention associated with SB2696 is the requirement for a two-thirds majority vote from the legislative body of Cheatham County for the bill to take effect. This stipulation underscores the importance of local governance and the potential challenges in mobilizing legislative support. Critics may argue that such a requirement could hinder timely tax collection initiatives, while supporters may see it as a necessary safeguard to ensure the fiscal responsibility of local government actions.