reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1504 - Remand of complaints to county board

In the event the complaints filed with the state board of equalization from a county are sufficiently numerous to justify such action, it is the duty of the state board to reconvene the county board of equalization and remand the complaints to the county board, with directions that the county board reconvene on a certain date and hear and act upon the complaints and certify its action in each case to the state board of equalization.
Amended by 2023 Tenn. Acts, ch. 184,s 3, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 3; T.C.A., § 67-833.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1505 - Hearing examiners

(a)
As used in this part, "hearing examiner" includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state.
(b)
The state board of equalization may appoint members of the staff of the division of property assessments or such other persons as it may employ, to serve in the capacity of hearing examiners to conduct preliminary hearings and to make investigations for the board regarding complaints and appeals from assessments and classifications, or regarding any other matter for which the board has responsibility by law.
(c)
The hearing examiners shall prepare proposed findings of fact and conclusions and recommend the same to the board.
(d)
Upon the evidence presented before the hearing examiner in a preliminary hearing or upon facts gained in the hearing examiner's investigation of any matter, the hearing examiner shall prepare proposed findings of fact and conclusions for the state board and shall notify each property owner who may be affected by the hearing examiner's recommendation.
(e)
Notwithstanding a contrary provision of law, and unless a party to the appeal objects in writing, the administrative judge or hearing examiner may render a proposed decision that is limited to words or figures, or both, reflecting conclusions as to the proper classification or valuation of the subject property.
(f)
The hearing examiner shall receive and consider all admissible evidence, as defined in §
4-5-313
, presented in a hearing and shall conduct the hearing in an informal manner. All hearings conducted on behalf of, or before the state board of equalization, must be conducted in a manner that gives deference to the position of neither the taxpayer nor the assessor, but treats both parties in an objective manner. This subsection (f) does not affect the burden of proof in property tax appeals or other contested cases as otherwise provided by law.
Amended by 2023 Tenn. Acts, ch. 184, s 4, eff. 7/1/2023.
Amended by 2017 Tenn. Acts, ch. 133, s 1, eff. 7/1/2017.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 4; T.C.A., § 67-834; Acts 1991, ch. 434, § 1; 1995, ch. 305, § 127; 1998, ch. 606, § 2; 2006, ch. 823, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1506 - Action on hearing examiner's report

(a)
In the absence of an exception to the recommendation of the hearing examiner by either the property owner or the property owner's agent, or the county assessor of property or the taxing jurisdiction, the state board of equalization may adopt the recommendation of its hearing examiner as its final decision without the necessity of a hearing before the board.
(b)
If an exception to the recommendation of the hearing examiner is taken by either the property owner or the property owner's agent, or the county assessor of property or the taxing jurisdiction, or if the state board of equalization does not adopt the recommendation of the hearing examiner, the state board of equalization may determine to review all issues, to review some but not all issues, or not to exercise any review. If the state board of equalization does not exercise its discretion to review a matter, then the board shall issue a notice pursuant to §
67-5-1512(a)(3)
. The date of the notice or certificate commences the period for seeking judicial review pursuant to §
67-5-1511
.
(c)
If the state board of equalization determines to exercise review, then a hearing may be scheduled before final action is taken. Unless the board shall otherwise direct, the review is confined to the record except that additional proof may be taken in cases involving alleged irregularities in procedure that are not shown in the record.
(d)
The state board of equalization may affirm the decision of the hearing examiner or remand the case for further proceedings. The state board of equalization may reverse or modify the decision if the rights of the petitioner have been prejudiced because the administrative findings, inferences, conclusions, or decisions are:
(1)
In violation of constitutional or statutory provisions;
(2)
Made upon unlawful procedure;
(3)
Arbitrary and capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion; or
(4)
Unsupported by evidence that is both substantial and material in light of the entire record.
(e)
In determining the substantiality of evidence, the state board of equalization shall take into account whatever in the record fairly detracts from its weight, but shall not substitute its judgment for that of the hearing examiner as to the weight of evidence on questions of fact.
Amended by 2023 Tenn. Acts, ch. 184, s 5, eff. 7/1/2023.
Amended by 2017 Tenn. Acts, ch. 133, s 2, eff. 7/1/2017.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 5; T.C.A., § 67-835.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1507 - Evidence obtained by board members

The board may, at any time, send its members or such other person as it may designate to any portion of the state to obtain information and evidence deemed material to the duties of equalization, and to hear questions, and report to the board.
Amended by 2023 Tenn. Acts, ch. 184,s 6, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 6; T.C.A., § 67-836.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1508 - Information from property assessments division

The board may require the director of property assessments and any member of the director's staff to submit such facts and reports as may be deemed necessary to enable the board to equalize assessments of property of the various classes and in the different localities of the state, and otherwise prescribe their duties and powers.
Amended by 2023 Tenn. Acts, ch. 184,s 7, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 7; T.C.A., § 67-837.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1509 - Equalization action by state board

(a)
Upon its consideration of reports made to it, together with the evidence submitted with a report or other information available, the state board shall take whatever steps it deems are necessary to effect the assessment of property in accordance with the constitution and the laws of this state. The board shall by order or rule direct that commercial and industrial tangible personal property assessments be equalized using the appraisal ratios adopted by the board in each jurisdiction; provided, that an equalization factor for purposes of this section does not exceed a factor of one (1.000). The equalization described is available only to taxpayers who have timely filed the reporting schedule required by law.
(b)
Equalization may be made by the board by reducing or increasing the appraised values of properties within a taxing jurisdiction, or any part of the jurisdiction, in such manner as is determined by the state board of equalization will enable the board to justly and equitably equalize assessments in accordance with law.
(c)
If the state board of equalization deems it necessary to increase or decrease appraised values of properties of a taxing jurisdiction, or any part of the jurisdiction, in a manner that affects properties in general rather than individual properties, it is not necessary that the state board notify each individual property owner as provided in §
67-5-1510
; provided, that the board shall cause to be published at least once, in a newspaper of general circulation within the taxing jurisdiction affected by the action of the board, a notice of the action of the state board.
Amended by 2023 Tenn. Acts, ch. 184, s 8, eff. 7/1/2023.
Amended by 2013 Tenn. Acts, ch. 209, s 14, eff. 4/23/2013.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 8; T.C.A., § 67-838; Acts 1990, ch. 1075, § 10; 2009 , ch. 163, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1510 - Changes of individual classification or assessment by state board

(a)
Whenever the state board, after a county or local board has acted, has reason to believe that an individual assessment of real property or personal property is inadequate, or the classification of such property is erroneous, it may cause ten (10) days' written notice to be served on the person to whom the property is assessed, commanding the person to appear before the board to show cause why the assessment should not be increased or the classification should not be changed.
(b)
The taxpayer may be heard either personally or by counsel and may introduce any competent evidence touching the question of adequacy of the assessment or change of the classification.
(c)
The board shall:
(1)
(A)
Determine the amount, if any, the assessment must be increased; or
(B)
Determine the proper classification of the property; and
(2)
Reduce its judgment to writing and certify its findings to the proper county officials.
(d)
Actions pursuant to this section are commenced by issuance of the required notice on or before September 1 of the year following the year to which the notice relates.
Amended by 2023 Tenn. Acts, ch. 184,s 9, eff. 7/1/2023.
Amended by 2015 Tenn. Acts, ch. 215, s 1, eff. 4/20/2015.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 9; T.C.A., § 67-839.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1511 - Finality of board action - Collection of taxes - Judicial review

(a)
The action of the state board of equalization shall be final and conclusive as to all matters passed upon by the board, subject to judicial review, and taxes shall be collected upon the assessments determined and fixed by the board. Judicial review shall not be available as to exemptions requiring application to the state board of equalization under part 2 of this chapter, or as to the proper value, assessment or classification of property, unless the petitioner has first obtained a ruling on the merits from the board or an administrative judge sitting for the board concerning the exempt status, proper value, assessment or classification of the property.
(b)
Notwithstanding another law to the contrary, the judicial review provided in subsection (a) is a de novo appeal, with no presumption of correctness of the decisions of the lower tribunals in the case at hand, and must consist of a new hearing in the chancery court based upon the administrative record and any additional or supplemental evidence that either party wishes to adduce relevant to any issues. The petition for review may be filed in the chancery court of the county where the disputed assessment was made or in the chancery court of Davidson, Washington, Knox, Hamilton, Madison or Shelby County, whichever county is closest in mileage to the situs of such property. If the situs of the property is in Knox, Hamilton or Shelby County, then the petition for review may alternatively be filed in Davidson County at the election of the petitioner.
Amended by 2023 Tenn. Acts, ch. 184,s 10, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; T.C.A., § 67-840; Acts 1988, ch. 619, § 4; 1992, ch. 1024, § 7; 1998, ch. 940, § 1; 2008 , ch. 680, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1513 - Record of board actions

(a)
Records of all actions of the state board of equalization must be prepared and maintained in the office of the executive secretary of the board. Records may be maintained in the form of scanned images, digital recordings, or other data in electronic form.
(b)
The records are open to public inspection during regular business hours and must be preserved for at least ten (10) years.
(c)
A state citizen may request copies of public records or documents in the possession of the state board of equalization, and such records or documents must be sent without unreasonable delay by first class mail or, at the request of the citizen, by facsimile transmission to the citizen making such request, and such citizen shall pay to the board the reasonable costs of reproducing and transmitting such copies.
Amended by 2023 Tenn. Acts, ch. 184,s 13, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 11; T.C.A., § 67-842; Acts 1992, ch. 1024, § 1; 2011 , ch. 32, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 16 - PERIODIC REAPPRAISAL AND EQUALIZATION (§§ 67-5-1601 — 67-5-1609) › Section 67-5-1602 - Repayment of reappraisal loans

(a)
(1)
Upon request by any city or county having an unpaid balance on a loan previously made from state funds for a prior reappraisal program, the remaining unpaid balance on the prior reappraisal loan shall be added to any new loan made from state funds to a city or county to finance a new reappraisal program, and repayment will follow the repayment schedule of the new reappraisal program.
(2)
The remaining unpaid balance on the prior reappraisal loan shall be repaid at the same rate of interest as provided for in the original note.
(b)
(1)
Any new loan to any county or city shall be repayable to the state in five (5) annual installments with interest at an annual rate of six percent (6%).
(2)
The first payment shall be due one (1) year from the date the reappraisal program is completed and approved by the director of the division of property assessments.
(c)
In the event of a default by a county or city in the repayment of loans provided by the state, the director of the division of property assessments shall notify the commissioner of finance and administration of the default and the amount thereof; whereupon, the commissioner shall pay over to the state out of any revenue due the general fund of the defaulting county sums to pay the amount in arrears.
Acts 1980, ch. 820, § 2; 1981, ch. 124, § 1; T.C.A., § 67-681; Acts 1989, ch. 495, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 16 - PERIODIC REAPPRAISAL AND EQUALIZATION (§§ 67-5-1601 — 67-5-1609) › Section 67-5-1603 - Equalization of assessments based on reappraisals

(a)
(1)
After a reappraisal program has been completed and approved by the director of property assessments, the value so determined shall be used as the basis of assessments and taxation for property that has been reappraised.
(2)
The local assessor of property and county boards of equalization may adjust individual assessments in accordance with other facts and information relevant to the proper assessment of the property.
(3)
No such changed assessments for individual taxpayers shall result in inequality or destroy the uniformity of assessment intended to be achieved by the reappraisal program.
(b)
In the event the assessor shall fail to equalize on the basis of the completed reappraisal program, together with other proper considerations in individual cases, it shall become the duty of the county board of equalization immediately to do so in order that equality and uniformity of assessment may be achieved.
(c)
(1)
It is the duty of the state board of equalization to determine whether standards set by it have been met in each county reappraisal program, and whether such reappraisal program, when completed, has been adopted and used as the basis of the new assessments in such county.
(2)
In the event such reappraisals have not been made the basis of the new assessments in the county, in accordance with §§
67-5-1601
- 67-5-1604, it is the duty of the state board to direct and order that there be an equalization in such county based upon such reappraisal program and other proper considerations brought to the attention of the board, and the state board in such cases shall make the necessary adjustments in the amount of individual assessments on the roll and issue other appropriate orders as may be necessary to accomplish the purpose and mandate of §§
67-5-1601
- 67-5-1604.
(d)
In a year of reappraisal, if the number of foreclosures is of a significant number in any area or neighborhood, the assessor of property may recognize the effects of the foreclosures on the values of other properties located within the affected area or neighborhood.
Acts 1980, ch. 820, § 3; T.C.A., § 67-682; Acts 2009, ch. 527, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 16 - PERIODIC REAPPRAISAL AND EQUALIZATION (§§ 67-5-1601 — 67-5-1609) › Section 67-5-1604 - Appraisal ratio studies

(a)
The division of property assessments shall conduct appraisal ratio studies in all counties of the state in such manner and at such time as shall be determined by the state board of equalization.
(b)
The purpose of these studies shall be to assist the board through the division of property assessments to effect the assessment of all property throughout the state in accordance with the constitution and laws of Tennessee.
(c)
Based upon these studies and other pertinent information which may be available, the division of property assessments, with approval of the state board of equalization, shall develop a plan and proceed to carry out the reappraisal and equalization programs in each county of the state.
Acts 1980, ch. 820, § 4; T.C.A., § 67-683.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 16 - PERIODIC REAPPRAISAL AND EQUALIZATION (§§ 67-5-1601 — 67-5-1609) › Section 67-5-1605 - Periodic appraisal ratio studies required

(a)
The state board of equalization has the responsibility to determine whether or not property within each county of the state has been valued and assessed in accordance with the constitution and laws of this state.
(b)
(1)
In order to assist the board in its determination, the division of property assessments shall conduct appraisal ratio studies in all counties of the state at least every two (2) years unless otherwise determined by the board.
(2)
Such studies shall determine applicable ratios by dividing the appraised values of property as shown on the official assessment records by the qualified selling prices of such properties.
(3)
If a sufficient number of qualified sales do not exist for a subclass of property in a jurisdiction, appraisals of representative properties in that subclass may be used to supplement any existing sales in determining the ratios required by this section and §
67-5-1606
.
(4)
These appraisal ratio studies and any other pertinent information which may be available shall be used by the board to determine whether or not the property in each county has been assessed by the assessor of property as required by the constitution and laws of the state.
(5)
Indexes to be used for revaluation shall be developed separately for each subclass of property based upon acceptable sales or appraisal data of representative properties in the subclass, or upon other relevant data. Multiple indexes within a subclass shall be developed as appropriate to recognize differential rates of change in values of property based on location, type of use, or other appropriate basis. A minimum sample size of one hundred (100) acceptable sales shall be used if available, otherwise all acceptable sales shall be used.
(c)
In the event that it is determined by the board that the property in any county has not been valued and assessed in accordance with the constitution and laws of Tennessee, it shall notify the assessor of property of such county regarding such steps as may be necessary to be taken by the assessor to bring the values and assessments of property in the assessor's taxing jurisdiction in compliance with the laws of the state.
Acts 1980, ch. 827, § 1; 1983, ch. 235, § 1; T.C.A., § 67-684; Acts 1989, ch. 495, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 16 - PERIODIC REAPPRAISAL AND EQUALIZATION (§§ 67-5-1601 — 67-5-1609) › Section 67-5-1606 - Annual overall ratio of appraisal - Ratios for classifications - Public utility properties and operating properties of modern market telecommunications providers

(a)
Based upon the appraisal ratio studies and other pertinent information, the state board of equalization shall annually determine the overall ratio of appraisal for property in each county of the state.
(b)
In addition, the board may also determine ratios for the respective classifications of property for each county.
(c)
The state board of equalization shall each year certify to the comptroller of the treasury appraisal levels, as are determined by the board for each county, to be used by the office of state assessed properties for purposes of computing the assessments of public utility properties and operating properties of modern market telecommunications providers.
Amended by 2019 Tenn. Acts, ch. 10,s 1, eff. 3/13/2019.
Amended by 2017 Tenn. Acts, ch. 490,s 9, eff. 6/6/2017.
Acts 1980, ch. 827, § 2; 1983, ch. 235, § 2; T.C.A., § 67-685; Acts 1995, ch. 305, § 129.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 16 - PERIODIC REAPPRAISAL AND EQUALIZATION (§§ 67-5-1601 — 67-5-1609) › Section 67-5-1608 - When penalty and interest attach

In the event that in the year a reappraisal program is completed, the values established in such reappraisal program are turned over to the county after October 1 of such year, no penalty and interest shall be added until five (5) months following the tax roll completion date as evidenced by written notification from the assessor of property to the trustee, specifically stating the date the tax roll was delivered to the trustee.
Acts 1907, ch. 602, § 48; Shan., § 865a2; Acts 1923, ch. 77, § 1; mod. Code 1932, § 1547; Acts 1971, ch. 380, § 1; 1976, ch. 429, § 1; modified; Acts 1982, ch. 883, §§ 1-3; 1983, ch. 62, §§ 1, 2; 1983, ch. 430, § 2; T.C.A. (orig. ed.), § 67-1105(c); Acts 1989, ch. 495, § 6.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 16 - PERIODIC REAPPRAISAL AND EQUALIZATION (§§ 67-5-1601 — 67-5-1609) › Section 67-5-1609 - Untimely completion of program - Notice - Extension of reappraisal

Upon a determination by the county mayor that a reappraisal program may not be completed timely whereby notices of reappraised values will be mailed to taxpayers prior to July 1 of the tax year scheduled for completion, the county mayor shall notify in writing the executive secretary to the state board of equalization of the possibility that the program may not be completed timely and the reasons therefor, no later than the preceding December 1. The state board of equalization shall then evaluate the program to determine whether an extension of time to complete the reappraisal program is justified, and shall notify the county mayor accordingly. Unless the board has given notice to the county mayor no later than February 1 of the tax year scheduled for completion that the program is to be completed and the reappraised values used for that tax year, the county governing body may act to extend the reappraisal until the next tax year; provided, that all values will be updated to January 1 next following, with all costs of such updating being borne directly and exclusively by the county and cities, if the reappraisal program is conducted by the county, the state of Tennessee, if the reappraisal program is conducted by the state, or in accordance with a binding agreement between the county and the private contractor, if the reappraisal program has been contracted to a nongovernment entity.
Acts 1984, ch. 675, § 1; 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 17 - CERTIFIED TAX RATE (§§ 67-5-1701 — 67-5-1705) › Section 67-5-1702 - Levy in excess of certified rate

No tax rate in excess of the certified tax rate as provided for in §
67-5-1701
shall be levied by the governing body of any county or of any municipality until a resolution or ordinance has been approved by the governing body according to the following procedure:
(1)
The governing body shall advertise its intent to exceed the certified tax rate in a newspaper of general circulation in the county, and the chief executive officer of the county or municipality, as appropriate, shall within thirty (30) days after publication furnish to the state board of equalization an affidavit of publication; and
(2)
The governing body, after public hearing, may adopt a resolution or ordinance levying a tax rate in excess of the certified tax rate.
Acts 1979, ch. 253, § 2; T.C.A., § 67-1017.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 17 - CERTIFIED TAX RATE (§§ 67-5-1701 — 67-5-1705) › Section 67-5-1703 - Notification of change in assessment rolls - Adoption of increased tax rate due to reduction in assessment rolls

(a)
The resolution or ordinance approved in the manner provided in §
67-5-1702
shall be forwarded to the county board of equalization and the state board of equalization.
(b)
The county board or the state board, as appropriate, shall notify each taxing authority of any change in the assessment roll which results from action by either board.
(c)
An increase in the tax rate above that certified or adopted by resolution or ordinance of the governing body, which is required solely by a reduction of the assessment roll by the state or county boards, may be adopted without further notice.
(d)
A levy of tax found to be based on an erroneous calculation may be revised prior to tax billing on certification of a revised calculation by the state board of equalization accepted by act or resolution of the governing body of the affected taxing authority without further notice. If the error is certified after tax billing, the revised rate will take effect as of the next general ad valorem levy by the governing body of the affected taxing authority.
Amended by 2014 Tenn. Acts, ch. 937,s 1, eff. 7/1/2014.
Acts 1979, ch. 253, § 3; T.C.A., § 67-1018.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 17 - CERTIFIED TAX RATE (§§ 67-5-1701 — 67-5-1705) › Section 67-5-1705 - Extended reappraisal programs - Applicability of part

In the event of extension of completion of a reappraisal program as provided in part 16 of this chapter, this part shall apply only for the year in which the approved program is completed.
Acts 1984, ch. 675, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 18 - COLLECTION (§§ 67-5-1801 — 67-5-1809) › Section 67-5-1803 - Late billing in certain counties

(a)
The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under [former] §
67-1-801(b)
[repealed].
(b)
This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form of government.
Acts 1972, ch. 695, §§ 1, 3; T.C.A., § 67-1122.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 18 - COLLECTION (§§ 67-5-1801 — 67-5-1809) › Section 67-5-1804 - Discount for early payment

(a)
The governing body of any municipality or county may provide by appropriate ordinance or resolution enacted or adopted in connection with the levy of ad valorem real property taxes for any year for a discount of two percent (2%) of the ad valorem real property tax currently due, if such taxes are paid within thirty (30) days of the date on which such taxes are payable under §
67-1-701(a)
and/or a discount of one percent (1%), if paid after more than thirty (30) but less than sixty (60) days after the date such taxes are payable under §
67-1-701(a)
; provided, that such discount shall apply only to the taxes paid by the taxpayer during the discount period for any taxpayer making a partial payment as authorized by law or for any taxpayer receiving tax relief under part 7 of this chapter.
(b)
Notwithstanding this section, in any county included in chapter 550, §§ 8 - 21 of the Public Acts of 1989, or in any county that by private act adopts similar provisions to those contained in such provisions of that act, if a county or municipality in such county has adopted a discount for early payment as provided in this section, pursuant to §
67-1-701
, and the trustee accepts property taxes prior to the first Monday in October, the discount applicable to payments during October shall be applicable to tax payments made prior to the first Monday in October.
(c)
As an alternative to the discount provided for in subsection (a), in accordance with §
67-1-702
, giving the county trustee the authority to collect taxes at any time after July 10, prior to the first Monday in October established by §
67-1-701
, the governing body of any municipality or county may provide by appropriate ordinance or resolution for a discount of three percent (3%) of the ad valorem real property tax to become due the first Monday in October, if such taxes are paid by the end of July; two percent (2%), if paid by the end of August; and one percent (1%), if paid by the end of September. The trustee may accept such early payments, in the trustee's discretion, based upon the trustee's capacity to effectively account for such payments. Nothing herein shall prevent any governing body from rescinding the adoption of such discounts at any time.
(d)
Nothing in this section shall be deemed to require early payment by any mortgagee, mortgage servicer, or escrow account holder; nor shall any mortgagee, mortgage servicer, or escrow account holder be required to notify any mortgagor or other party with respect to the availability of any such discounts.
Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; Shan., § 865; mod. Code 1932, § 1545; Acts 1961, ch. 312, § 1; modified; 1982, ch. 819, § 1; T.C.A. (orig. ed.), § 67-1101(b); Acts 1987, ch. 346, § 15; 1988, ch. 795, § 21; 1989, ch. 291, § 6; 1989, ch. 550, §§ 6, 24; 1992, ch. 889, §§ 1-3; 1995, ch. 126, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 18 - COLLECTION (§§ 67-5-1801 — 67-5-1809) › Section 67-5-1806 - Bar to collection after ten years

(a)
All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or not to collect the taxes, and whether this section be pleaded in bar of such collection or not, unless the property in question be struck off and sold within such period of ten (10) years.
(b)
The bar against collection provided in subsection (a) shall be tolled:
(1)
As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof;
(2)
During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes;
(3)
During the pendency of any recovery action under chapter 1, part 9 of this title;
(4)
During the pendency of any suit to invalidate a tax sale; or
(5)
During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity's collection rights or the term of any payment plan ordered in such proceedings.
Amended by 2013 Tenn. Acts, ch. 353,s 6, eff. 5/13/2013.
Acts 1957, ch. 402, §§ 1, 2; 1971, ch. 89, § 1; T.C.A., § 67-1326; Acts 1985, ch. 373, § 2; 1987, ch. 346, § 18; 2008, ch. 680, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 18 - COLLECTION (§§ 67-5-1801 — 67-5-1809) › Section 67-5-1808 - Prepayment and partial payment of property taxes

(a)
Notwithstanding any general law or any private act to the contrary, the county trustee may accept prepayments and partial payments of property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH credits, for the current tax year prior to the date the tax rate is established for the current tax year. Any prepayment or partial payment of property taxes for the current tax year that is received before the later of July 1 or the date the property tax rate for the current year is established shall be held by the trustee in a designated revenue account established to hold undistributed taxes and then transferred to the revenue account established for the current year's taxes after the later of July 1 or the date the property tax rate for the current year is adopted by the county legislative body.
(b)
Prior to any county trustee accepting prepayment or partial payment of property taxes in accordance with this section, the county trustee shall file a plan with the comptroller of the treasury at least thirty (30) days prior to the acceptance of the payments. The comptroller of the treasury must acknowledge the receipt of the plan and provide written comments regarding the plan to the trustee prior to implementation. The plan should contain the following:
(1)
A description of the accounting system technology or manual processes to be used to record prepayments and partial payments of property taxes for the current tax year prior to the date the tax rate is established;
(2)
A statement indicating whether such a process of collecting property taxes will be implemented within the existing operating resources of the office or an indication of prior approval by the county legislative body if accounting system upgrades or additional operating resources are needed; and
(3)
Documentation of the internal controls that will ensure all property tax payments are being recorded and accounted for as required by law.
(c)
(1)
The delinquent date for property taxes and interest applicable to delinquent property taxes is not affected by application of a prepayment or partial payment system established in such county.
(2)
Interest applies only to the amount of delinquent property taxes remaining due as of the date property taxes become delinquent.
(d)
If a prepayment or partial payment of property taxes is accepted, such prepayment or partial payment does not release the tax lien on the property upon which the taxes were assessed and such prepayment or partial payment is non-refundable.
(e)
This section is known and may be cited as the "Representative Mike Carter Preservation Act."
Amended by 2022 Tenn. Acts, ch. 848, Secs.s1, s2, s3, s4 eff. 4/20/2022.
Amended by 2019 Tenn. Acts, ch. 220, s 7, eff. 7/1/2019.
Acts 1990, ch. 922, § 1; 2008 , ch. 698, § 1; 2009 , ch. 71, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 18 - COLLECTION (§§ 67-5-1801 — 67-5-1809) › Section 67-5-1809 - Refund of property taxes after final action

When a county has been ordered to make a refund of property taxes pursuant to final action of a court or the state board of equalization, a specific appropriation is not required to authorize the county trustee to make the refund. The trustee may make the ordered refund and any interest owing the taxpayer as otherwise provided from any taxes collected for the year or years to which the refund relates prior to the allocation to the various county funds. If the trustee does not have funds collected from the year to which the refund relates, the trustee may make the refund and pay any interest owing the taxpayer from current collections prior to the allocation of revenue to the various county funds. Where a refund plus accrued interest exceeds one percent (1%) of all property taxes levied for the year in which the refund is due, the trustee may defer the refund for a period of up to three (3) years in equal annual installments, and the deferred amounts must accrue interest in the manner otherwise provided by law.
Amended by 2023 Tenn. Acts, ch. 184, s 14, eff. 7/1/2023.
T.C.A. §
67-5-1512(c)
; Acts 2003 , ch. 385, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 19 - ACCOUNTING AND SETTLEMENT (§§ 67-5-1901 — 67-5-1904) › Section 67-5-1901 - Trustee's bond

(a)
The trustee shall, before the county clerk or county mayor, at the time of executing bonds, take and subscribe the following oath, in addition to the oath now prescribed by law, viz.:
I do solemnly swear that I will faithfully collect and account for all taxes for my county, or cause the same to be done, according to law, and that I will use all lawful means in my power to find out and assess such property as may not have been assessed for taxation in my county, and return a list of the same on settlement.
(b)
The trustee shall be bonded in accordance with §
8-11-103
.
Code 1858, § 600 (deriv. Acts 1839, 1840, ch. 160, § 6); Code 1858, § 602; Acts 1875, ch. 91, § 2; Acts 1911, ch. 46, § 1; Shan., §§ 860-864; mod. Code 1932, §§ 1541-1544a; T.C.A. (orig. ed.), §§ 67-1401 -- 67-1405; Acts 1989, ch. 591, § 112; 1993, ch. 315, § 4; 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 19 - ACCOUNTING AND SETTLEMENT (§§ 67-5-1901 — 67-5-1904) › Section 67-5-1902 - Monthly settlement and annual statement

(a)
On or before the tenth day in each month, the trustee shall report to and make settlement for all taxes collected during the preceding month, with the county mayor and with the financial agent or treasurer of each municipality, and pay over to the same the amounts shown by the respective settlements to be due each.
(b)
(1)
The trustee shall make a full and complete financial report on or before the first Monday in September, for the year ended June 30, of the condition of such trustee's office. This annual financial report shall be filed with the county mayor and with the county clerk who shall provide a copy of this report to each member of the county legislative body on or before the next meeting of the county legislative body. This shall be the same report as required pursuant to §
5-8-505
.
(2)
The trustee shall not be allowed any commission when the trustee fails to make such filing, and in the event commissions are allowed when the filing is not made, any citizen and taxpayer of the county may bring suit against the trustee and the trustee's bondspersons and recover for the use of the state and county all commissions thus illegally paid or allowed. The trustee shall not forfeit and lose the trustee's commission, and commission shall not be recovered from the trustee when allowed or paid, unless it shall appear that the trustee failed or refused to make the filing, willfully with full knowledge of the purport of this part, for the purpose of defrauding the state, county or municipality.
(3)
It is the duty of the county mayor to submit a copy of this settlement, showing all debits and credits, to the county legislative body at the following term for inspection, which shall be entered upon the minutes of the county legislative body.
Acts 1907, ch. 602, §§ 68, 70; 1913, ch. 34, § 1; Shan., §§ 914-916a1; Code 1932, §§ 1614-1620; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-1406 -- 67-1411; Acts 1991, ch. 484, § 3; 1993, ch. 315, § 5; 2003, ch. 90, § 2; 2009, ch. 346, §§ 1, 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 19 - ACCOUNTING AND SETTLEMENT (§§ 67-5-1901 — 67-5-1904) › Section 67-5-1903 - Annual report of delinquent taxes and double assessments

(a)
(1)
Annually, at the July meeting of the county legislative body, the trustee shall present a report to the county legislative body of all delinquent taxes and double assessments in the county. This report shall be verified by affidavit of the trustee and filed with the county clerk.
(2)
The report shall be spread upon the minutes of the county legislative body and municipality, respectively.
(b)
(1)
The county legislative body shall proceed to examine the report, and shall allow the trustee a credit for such taxes so reported insolvent or delinquent and for double assessments, as it may be satisfied remain uncollected without the default of the trustee, and no more.
(2)
The county legislative body shall not allow the trustee a credit for any item on the report, even though duly sworn to by the trustee, if, after examining each credit, the county legislative body has knowledge or information showing the item to be inaccurate.
(c)
A list of such allowances shall be made out and certified by the county clerk and transmitted to the proper authorities of the state, county and municipality, respectively.
(d)
All of the items for which the county legislative body shall not allow a credit shall be charged against the trustee; and, notwithstanding the county legislative body may have allowed the trustee credits, such acts shall not operate as an estoppel in the event that it should afterwards appear that such credit was improperly allowed; provided, that no such items for which the county legislative body shall have allowed credit shall be charged against or collected from any surety on the bond of any such trustee.
(e)
The report referred to in this section must not include delinquent taxes that have been delivered by the trustee to the delinquent tax attorney for the filing of court actions to collect the taxes.
Amended by 2019 Tenn. Acts, ch. 170,s 2, eff. 4/18/2019.
Acts 1907, ch. 602, § 69; Shan., §§ 922-922a5; mod. Code 1932, §§ 1627-1632; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1632; T.C.A. (orig. ed.), §§ 67-1413 -- 67-1416; Acts 1987, ch. 346, §§ 12, 13.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 19 - ACCOUNTING AND SETTLEMENT (§§ 67-5-1901 — 67-5-1904) › Section 67-5-1904 - Credits to trustee on settlement with county

The trustee, on settlement of the trustee's accounts with the county mayor, shall be entitled to the following credits:
(1)
For the trustee's commissions; and
(2)
For all legal disbursements.
Repealed by 2019 Tenn. Acts, ch. 220, s 1, eff. 7/1/2019.
Code 1858, §§ 648-652; Shan., §§ 916a3, 917-920; mod. Code 1932, §§ 1622-1626; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; modified; T.C.A. (orig. ed.), §§ 67-1417 -- 67-1420; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2002 - Publication of delinquent tax lists

(a)
The county trustee may cause advertisement to be made annually of the delinquent tax lists in one (1) or more newspapers of general circulation, published in the county, listing the name of the delinquent taxpayer and the amount of the taxpayer's delinquency on each item of taxable property, the costs for which shall be borne by the county, not to exceed the usual and customary legal advertising rate.
(b)
The trustee publishing the delinquent tax lists shall give the lists to papers at least twenty (20) days before being turned over to the tax attorney. Failure of any taxpayer's name to appear on a delinquent tax list publication or incorrect information shall not be a defense to any suit for tax collection.
Acts 1947, ch. 214, §§ 1, 2, 4; 1949, ch. 104, § 1; mod. C. Supp. 1950, § 1574; Acts 1951, ch. 14, § 1; 1951, ch. 59, § 1; 1951, ch. 64, § 1; 1959, ch. 184, § 1; 1976, ch. 725, § 1; Private Acts 1977, ch. 130, § 1; Acts 1982, ch. 716, § 1; 1983, ch. 42, § 1; T.C.A., § 67-1304; Acts 1984, ch. 587, § 1; 1987, ch. 346, §§ 9-11; 1993, ch. 315, § 21.