Tennessee 2023-2024 Regular Session

Tennessee House Bill HB0880

Caption

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

Impact

If enacted, the new deadline may affect both taxpayers and local government revenue collection. By moving the due date earlier, local governments may see an improvement in cash flow as property taxes would be collected sooner in the fiscal year. Conversely, property owners may need to adjust their financial planning and budgeting to accommodate the new timeline for tax assessments and payments. This change could lead to a reassessment of financial strategies by both individual taxpayers and municipalities.

Summary

House Bill 0880 is a legislative proposal aimed at amending Tennessee Code Annotated, specifically targeting property tax regulations. The bill seeks to modify the deadline for tax-related filings by changing the cut-off date from December 1 to November 15. This adjustment is part of broader efforts to streamline tax processes and ensure timely collection of property taxes within the state of Tennessee.

Sentiment

The sentiment surrounding HB0880 appears to be generally supportive among legislators who view it as a necessary adjustment to improve the operational efficiency of property tax collection. However, there are concerns raised by some property owners who may struggle with the earlier deadline, especially if they are not prepared for the change. This legislative alteration is indicative of a push towards enhancing administrative efficiency within the state's tax system, yet it also highlights the need for adequate communication and preparation for those affected.

Contention

While the bill's provisions seem straightforward, there is potential contention regarding the implications of an earlier tax deadline. Stakeholders in the property tax domain, including local government officials and representatives of taxpayers, may express differing opinions on its efficacy and the practical challenges it presents. Some may argue that the earlier deadline might impose undue stress on taxpayers who need sufficient notice and preparation time for tax payments, while others might contend that it will lead to improved fiscal conditions for local governments.

Companion Bills

TN SB1439

Crossfiled AN ACT to amend Tennessee Code Annotated, Title 67, relative to property taxes.

Previously Filed As

TN HB2055

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

TN SB2769

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

TN HB0132

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

TN SB0143

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

TN SB1439

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

TN SB0171

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

TN HB0565

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

TN HB0890

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

TN SB1398

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

TN SB1659

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property taxes.

Similar Bills

No similar bills found.