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SB 783

Taxes, Personal Property - As introduced, authorizes the county trustee or other property tax collecting official to decline to bill or refer for collection a de minimis personal property tax totaling less than $20 under certain circumstances. - Amends TCA Section 67-5-2013.

114th Regular Session (2025-2026) Introduced by Todd Gardenhire

Allows Tennessee county tax officials to skip billing or collecting personal property taxes under $20 to reduce administrative costs.

Withdrawn.
#personalproperty #taxes
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Bill Summary · SB 783

Legislative bill overview

SB 783 would have authorized Tennessee county tax officials to skip billing or collecting personal property taxes when the amount owed is less than $20. This gives tax collectors discretion to waive collection efforts for these minimal amounts, amending the state's property tax code.

Why is this important

Personal property taxes on items like vehicles, equipment, and business property generate revenue for counties, but collecting very small amounts can cost more in administrative resources than the tax collected. This bill recognizes that practical reality by allowing officials to avoid costly collection procedures for de minimis amounts.

Potential points of contention

  • Lost revenue: Even small uncollected taxes across many taxpayers could aggregate to meaningful county revenue loss, affecting public services
  • Fairness and inconsistency: Some taxpayers might pay small bills while others get them waived depending on which county they're in or which official handles their account
  • Precedent concerns: Allowing discretionary non-collection in one area might encourage similar proposals for other tax types or thresholds, potentially eroding the tax base

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

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