Tennessee House Bill HB1265

Tennessee 2023-2024 Regular Session

• Introduced: 1/31/23
• Refer: 2/2/23

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, relative to the county board of equalization.

Impact

The impact of HB1265 would be significant as it provides an alternative avenue for taxpayers to engage in hearings related to property assessments. It promotes efficiency and can potentially expedite the hearing process by accommodating individuals who are unable to travel. Moreover, the move reflects an adaptation to modern technology, aiming to streamline government functions and improve citizen participation in local governance.

Summary

House Bill 1265 aims to amend the Tennessee Code Annotated, specifically Title 67, to allow for greater flexibility in how county boards of equalization conduct hearings. The bill stipulates that if a taxpayer or property owner requests, hearings that typically require personal appearance may be held via telephone, television, or other electronic means. This amendment is intended to enhance accessibility for individuals who may face challenges attending hearings in person, particularly in today's increasingly digital world.

Sentiment

General sentiment around HB1265 appears to be supportive, particularly among advocates of taxpayer rights and digital accessibility. The bill is seen as a progressive step towards modernizing the bureaucratic process surrounding property tax assessments. However, there may be some concerns regarding the implementation of electronic hearings, especially related to ensuring all participants have equal access to the necessary technology and the potential for decreased transparency compared to in-person hearings.

Contention

Notable points of contention surrounding HB1265 may revolve around the balance between modernizing the hearing process and maintaining the integrity and transparency of proceedings. Critics could argue that electronic participation might lead to challenges in verifying identities or ensuring a fair process. Furthermore, there may be apprehensions about the inclusivity of technology, as some taxpayers, particularly in rural areas, may not have reliable internet access or the technological literacy needed to engage effectively in virtual hearings.