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SB 988

Local Government, General - As enacted, requires each department, agency, or official of a local government that assesses and collects a fee of more than $250 to document the justification and cost basis of the fee; makes such documentation a public record; subjects such documentation to an annual audit by the comptroller of the treasury. - Amends TCA Title 5; Title 6; Title 7; Title 10 and Title 67, Chapter 4, Part 29.

114th Regular Session (2025-2026) Introduced by Ferrell Haile

Tennessee local governments must document and publicly justify fees over $250, subject to annual state comptroller audits, increasing transparency in municipal fee-setting.

Comp. became Pub. Ch. 140
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Bill Summary · SB 988

Legislative bill overview

SB 988 requires Tennessee local government departments and agencies to document the justification and cost basis for any fee exceeding $250, make this documentation publicly available, and submit to annual audits by the state comptroller. The bill amends multiple sections of Tennessee Code to establish these transparency and accountability requirements across local government fee structures.

Why is this important

Local government fees (permits, licenses, services) often lack public scrutiny, and residents may question whether charges are reasonable or necessary. This bill addresses fee transparency by creating a paper trail for how fees are justified and costed, allowing taxpayers and oversight bodies to challenge potentially excessive or unjustified fees. The annual audit requirement adds a systematic check on fee practices across all municipalities and counties.

Potential points of contention

  • Administrative burden: Smaller municipalities and agencies may struggle with the documentation and audit compliance requirements, potentially diverting resources from service delivery
  • Fee structure complexity: Many local fees bundle multiple services or subsidize programs; isolating individual cost justifications could be difficult and contentious
  • Audit scope and cost: The comptroller's office will need additional resources to conduct annual audits statewide, raising questions about who bears these costs and audit depth

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

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