SB 660 - HB 737
FISCAL NOTE
Fiscal Review Committee
Tennessee General Assembly
February 26, 2025
Fiscal Analyst: Elizabeth Bransford | Email: elizabeth.bransford@capitol.tn.gov | Phone: 615-741-2564
SB 660 - HB 737
SUMMARY OF BILL: Authorizes county clerks to request an adjacent county for assistance
with certain motor vehicle titling and registration services in the event of a public health emergency,
natural disaster, or other temporary office closure. Prohibits the assisting county from collecting
county-specific motor vehicle privilege taxes. Requires the assisting county to provide a report of
vehicles registered during the period of assistance upon request for tax collection purposes.
FISCAL IMPACT:
NOT SIGNIFICANT
Assumptions:
• Pursuant to Tenn. Code Ann. § 55-6-104(a)(1), county clerks may perform the following
services regarding motor vehicle titling and licensing and collect a corresponding fee of
$2.50:
o Issuing registration certificates and plates;
o Transferring registration plates from one motor vehicle to another and issue a
certificate therefor; and
o Accepting for surrender registration certificates and plates.
• The proposed legislation authorizes county clerks under certain circumstances to request an
adjacent county to assist with vehicle registrations, renewal of registrations, and the above
services.
• It is assumed that any county clerk who aids another county will have the staff and
resources to do so without an increase in local expenditures.
• Should a county request and receive such assistance, state and local motor vehicle titling
and licensing fees will continue to be collected by the county that performs the transaction.
The net impact to local revenue is not significant.
• Authorizing a county to request assistance from an adjacent county equipped and
authorized to perform the same services will not significantly impact state or local
operations, revenue, or expenditures.
• Therefore, any fiscal impact is estimated to be not significant.
SB 660 - HB 737 2
CERTIFICATION:
The information contained herein is true and correct to the best of my knowledge.
Bojan Savic, Executive Director