Assessors - As enacted, expands the duties of the division of property assessments to supervise and direct all reappraisals and revaluation programs beyond the cost of which the state contributes. - Amends TCA Section 67-1-202(a)(1).

114th Regular Session (2025-2026) Introduced by Bobby Harshbarger

The bill codifies the Division of Property Assessments’ duty to supervise and direct all state reappraisal and revaluation programs.

Pub. Ch. 583

#assessors

Purpose and Intent

The bill amends Tennessee Code Annotated (TCA) § 67-1-202(a)(1) to clarify and reinforce the duties of the Division of Property Assessments (DPA).

Specifically, it states that the DPA shall “supervise and direct all reappraisals and revaluation programs.”

The change removes antiquated language and aligns statutory text with current practice, as interpreted by the Comptroller of the Treasury (COT) and reflected in fiscal notes.

Key Provisions

Section 1: Amends TCA § 67-1-202(a)(1)

Replaces the existing language with: “Supervise and direct all reappraisals and revaluation programs.”
This centralizes authority for supervising state reappraisals and revaluations under the DPA.

Section 2: Effective date

Effective upon becoming law (no separate delayed effective date).

Affected Parties and Impacts

Division of Property Assessments (DPA): The primary beneficiary and executor of the clarified duty to supervise and direct all reappraisals and revaluation programs.

Comptroller of the Treasury (COT): Continues to oversee or provide supervisory input as part of the statutory framework; the fiscal note references historical coordination with COT.

Local governments and taxpayers: Indirectly affected through the consistency and oversight of assessment practices statewide, potentially influencing property tax administration.

Fiscal and Administrative Impact

Fiscal Note: Describes the impact as not significant.

Rationale:

The statute previously required state cost-sharing to determine when the DPA could supervise reappraisal programs (under § 67-1-202(a)(1)).
Public Chapter 498 of 2025 removed the requirement that the state contribute to the cost of reappraisals/revaluations to enable supervision and direction.
The bill codifies duties already undertaken by the DPA and is not expected to alter operational activities or produce meaningful fiscal changes.

Overall: The measure clarifies duties without introducing substantial new costs or changes in processes.

Procedural History and Timeline

Introduction and passage:

Introduced in January 2026; companion bills in House (HB 1674) and Senate (SB 1680).
Passed both chambers in early 2026.

Senate action:

Passed Senate with unanimous or near-unanimous support (record shows Ayes 32, Nays 0).

House action and Governor:

Passed House and transmitted to the Governor; signed into law.
Effective date: March 12, 2026, with publication as Chapter 583; law took effect immediately upon becoming law.

Bottom Line

SB 1680 (HB 1674) cleanly codifies the Division of Property Assessments’ duty to supervise and direct all state reappraisal and revaluation programs, removing outdated language and reflecting current statutory practice. The fiscal impact is not expected to be significant, and the measure provides clearer, centralized oversight for property assessment activities in Tennessee.

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