HB 726 - SB 782
FISCAL NOTE
Fiscal Review Committee
Tennessee General Assembly
February 9, 2025
Fiscal Analyst: Justin Billingsley | Email: justin.billingsley@capitol.tn.gov | Phone: 615-741-2564
HB 726 - SB 782
SUMMARY OF BILL: Increases, from 35 days to 40 days, the period of time within the
date property taxes become delinquent, by which an eligible taxpayer must apply for a property tax
refund or present a credit voucher for their property tax liabilities, in order for such refund or credit
voucher to be valid for such tax year.
FISCAL IMPACT:
NOT SIGNIFICANT
Assumption:
• This legislation will not significantly impact the number of applications for property tax
refunds or credits applied to property tax liabilities; therefore, there will be no significant
impact on property tax revenue collected by local governments.
CERTIFICATION:
The information contained herein is true and correct to the best of my knowledge.
Bojan Savic, Executive Director