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HB 162

Taxes - As introduced, allows the division of property assessment to send the annual report, with the appropriate summary of the work accomplished by the division and any appropriate recommendations, to the state board of equalization in electronic format. - Amends TCA Title 67.

114th Regular Session (2025-2026) Introduced by Ron Gant

Allows Tennessee's Division of Property Assessment to submit annual reports to the State Board of Equalization electronically instead of in physical format.

H. Placed on Regular Calendar for 4/20/2026
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Bill Summary · HB 162

Legislative bill overview

HB 162 modifies Tennessee's property assessment reporting procedures to allow the Division of Property Assessment to submit its annual report to the State Board of Equalization in electronic format rather than requiring physical documentation. This is a procedural modernization that streamlines administrative communication between state tax agencies.

Why is this important

This change reduces administrative burden and costs associated with printing and distributing physical reports while maintaining accountability through documented electronic submissions. It reflects broader government modernization efforts to improve efficiency in tax administration, which indirectly affects property owners through potentially faster and more accurate assessment processes.

Potential points of contention

  • Minimal substantive opposition expected – this is largely a technical/procedural change with no apparent fiscal impact or policy ideological dimensions
  • Record retention standards – stakeholders may want clarity on how long electronic records are maintained and archived for audit purposes
  • Accessibility requirements – some may seek assurances that electronic formats are compatible with assistive technology for public access to assessment information

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

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