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HB 2207

Taxes - As introduced, increases, from 35 to 45 days, the time period, beginning from the date taxes in a jurisdiction become delinquent, within which taxpayers otherwise eligible for property tax relief must apply for a refund or present a credit voucher for credit on their taxes. - Amends TCA Title 67.

114th Regular Session (2025-2026) Introduced by Gary Hicks

HB 2207 extends Tennessee's property tax relief application deadline from 35 to 45 days after delinquency, giving taxpayers 10 additional days to claim eligible refunds or credits.

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WeVote Research Nonpartisan
Bill Summary · HB 2207

Legislative bill overview

HB 2207 extends the deadline for Tennessee taxpayers to apply for property tax relief from 35 days to 45 days after taxes become delinquent in their jurisdiction. This gives eligible taxpayers an additional 10-day window to file for refunds or present credit vouchers before losing eligibility for relief programs.

Why is this important

Property tax relief programs provide critical financial assistance to qualifying taxpayers, and administrative deadlines can be barriers to accessing benefits. Extending the application window reduces the likelihood that eligible residents will miss relief due to bureaucratic delays or personal circumstances, potentially affecting thousands of taxpayers across Tennessee.

Potential points of contention

  • Administrative burden on local governments: Counties and municipalities must track and process applications within this expanded timeframe, potentially requiring additional staffing or system changes
  • Revenue implications: Extending relief eligibility may increase the number of approved claims, affecting local tax revenues and budget planning
  • Fairness questions: Critics may argue that extending deadlines rewards late filers while those who applied timely receive the same benefit, or conversely, that stricter deadlines should apply equally to all taxpayers

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

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