SB 412 - HB 538
FISCAL NOTE
Fiscal Review Committee
Tennessee General Assembly
April 7, 2025
Fiscal Analyst: Christine Drescher | Email: christine.drescher@capitol.tn.gov | Phone: 615-741-2564
SB 412 - HB 538
SUMMARY OF BILL: Requires county election commissions to set uniform hours for each
polling place used for early voting such that each polling place opens and closes at the same time on
a single day, but specifies that open hours may vary by day.
FISCAL IMPACT:
FEDERAL GOVERNMENT
EXPENDITURES Mandatory
FY27-28 & Every Four Years Thereafter $193,900
LOCAL GOVERNMENT
EXPENDITURES Mandatory
FY26-27 & Every Four Years Thereafter NET $387,800
Article II, Section 24 of the Tennessee Constitution provides that: no law of general application shall impose increased expenditure
requirements on cities or counties unless the General Assembly shall provide that the state share in the cost.
Assumptions:
• Pursuant to Tenn. Code Ann. § 2-6-102(a)(1), an individual may vote early by going to the
county election commission office or another polling place appropriately designated by the
county election commission with the posted hours, not more than 20 days nor less than 5
days before the election.
• However, there is not currently a requirement for a specified amount of time a county
election commission is required to have early voting polling locations open, or for how
many days during the early voting period.
• According to information provided by the Secretary of State (SOS), 17 counties will extend
their hours at polling locations as a result of the proposed legislation. These extended
polling shifts and longer use of buildings will result in an increase in local expenditures of
$200,983 per election.
• Information also provided by the SOS shows that three county election commissions would
reduce the hours of their polling locations as a result of the proposed legislation, which will
result in a decrease in local expenditures of $7,075 per election.
• As a result of the proposed legislation, there will be a net increase in local expenditures of
$193,908 ($200,983 - $7,075) per election.
SB 412 - HB 538 2
• Therefore, there will be a net increase in local expenditures of $387,816 ($193,908 x 2
elections) in FY26-27 and every four years thereafter for the August primary elections and
the November general elections.
• There will also be an increase in federal expenditures of $193,908 in FY27-28 and every
four years thereafter to cover the increase in expenditures for the presidential primary
elections in March.
CERTIFICATION:
The information contained herein is true and correct to the best of my knowledge.
Bojan Savic, Executive Director