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SB 1675

Taxes, Ad Valorem - As introduced, clarifies that a notification sent by email from the assessor to a taxpayer of a change in the classification or assessed valuation of the taxpayer's property is effective when electronically sent. - Amends TCA Title 67, Chapter 5.

114th Regular Session (2025-2026) Introduced by Becky Massey

Bill clarifies property tax assessment change notifications via email become effective upon sending, potentially accelerating appeal deadlines for Tennessee taxpayers.

Action deferred in Senate State and Local Government Committee to 3/24/2026
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Bill Summary · SB 1675

Legislative bill overview

SB 1675 clarifies that email notifications from property assessors regarding changes to property classification or assessed valuation become effective immediately upon electronic transmission, rather than requiring alternative delivery methods. The bill amends Tennessee Code Annotated Title 67, Chapter 5, which governs ad valorem (property) taxation procedures.

Why is this important

Property tax assessments directly affect homeowners' and businesses' financial obligations. Clear rules about when taxpayers are officially notified of assessment changes determine when appeal deadlines begin and when taxpayers must respond. This bill modernizes notification procedures to reflect current communication practices and reduces potential disputes over whether notices were properly received.

Potential points of contention

  • Appeal deadline implications: Clarifying when email constitutes "effective notice" may shorten the time taxpayers have to realize they've received an assessment change and file appeals, potentially disadvantaging those who don't check email regularly
  • Digital divide concerns: Relying on email assumes all property owners have consistent email access and digital literacy; rural or elderly taxpayers may be disadvantaged if paper notices are eliminated
  • Implementation inconsistency: Without accompanying procedural rules, assessors may lack guidance on email verification, spam filter issues, or confirming delivery when electronic systems malfunction

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

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