HB0403/SB0241 – Provisions disallowing a state property tax – Hall/Jackson

Bill Description

This bill deletes various provisions regarding state property tax, as follows:

(1) The provision whereby the comptroller is required to collect the state tax;
(2) The provision whereby any assessed state property tax is a first lien on property; and
(3) The provision whereby the comptroller will issue a distress warrant against the owner of a property for delinquent state property tax, and the provision whereby it is the duty of the sheriff to enforce such a warrant.

TLRC Position

Favor: TN has done very well fiscally with no state income or property taxes. This bill, forever forward, leaves all property tax revenues with local governments where they belong and are needed.

TLRC Observed Process

This bill passed unopposed.

Vote Result: Passed

Score: +5

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