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HB 1674

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 Tommy Stinnett

HB 1674 expands Tennessee's Division of Property Assessments' supervisory authority over all property reappraisal programs, including those funded beyond state contributions, centralizing oversight of a traditionally local function.

Comp. became Pub. Ch. 583
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Bill Summary · HB 1674

Legislative bill overview

HB 1674 expands the Tennessee Division of Property Assessments' authority to supervise and direct all property reappraisal and revaluation programs, including those funded beyond the state's financial contribution. Currently, the division's oversight appears limited to programs within state-funded scope. This amendment to TCA Section 67-1-202(a)(1) broadens supervisory control over local assessment activities.

Why is this important

Property assessments directly determine tax bases for property taxes, affecting both individual homeowners and local government revenues. Expanding state oversight of reappraisals could standardize assessment practices across counties, potentially reducing inequities in property valuations. However, it also centralizes control over a traditionally local function, which impacts how counties conduct their assessment operations and allocate resources.

Potential points of contention

  • Local control vs. state authority: Counties may resist state supervision of locally-funded assessment programs, viewing it as an unfunded mandate that infringes on local governance autonomy
  • Cost implications: Expanded state supervision could require additional state resources or create compliance burdens on counties without corresponding state funding
  • Assessment uniformity trade-offs: While standardization may reduce some disparities, one-size-fits-all approaches may not account for regional differences in property markets and assessment challenges across Tennessee's diverse counties

Compiled from official sources — confirm details with the bill’s official record.

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