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SB 1398

Taxes, Real Property - As enacted, limits the authority of a special purpose corporation to negotiate and enter into PILOT agreements with the corporation's lessees, as delegated to it by a municipality, if certain written notice is not provided to certain chief executive officers of taxing jurisdictions; voids PILOT agreements entered into by the special purpose corporation if such notice is not provided. - Amends TCA Title 48 and Title 67.

114th Regular Session (2025-2026) Introduced by Kerry Roberts and 1 co-sponsor

SB 1398 authorizes Tennessee's Comptroller to submit property tax relief cost and income limit estimates to the legislature electronically instead of by other means.

Pub. Ch. 820
#realproperty #taxes
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Bill Summary · SB 1398

Legislative bill overview

SB 1398 allows Tennessee's Comptroller of the Treasury to deliver required cost and income limit estimates for property tax relief programs to the state legislature through electronic means rather than potentially requiring physical or other delivery methods. This is a procedural modernization bill affecting how the comptroller communicates fiscal data related to property tax relief initiatives.

Why is this important

Government agencies increasingly rely on digital communication, and formalizing electronic submission of fiscal estimates reduces administrative costs, speeds up legislative review, and aligns state procedures with modern practice. For lawmakers evaluating property tax relief programs, faster access to accurate cost projections enables more timely policy decisions.

Potential points of contention

  • Transparency and accessibility: Electronic-only filing could create barriers for legislators or public members without reliable digital access to legislative documents, though this is likely minimal given modern infrastructure
  • Record retention and archival: Questions about long-term preservation, authenticity verification, and audit trails for electronically submitted fiscal documents compared to traditional paper records
  • Scope ambiguity: The bill references "required" estimates but doesn't clearly define which specific property tax relief programs are covered or whether future programs automatically fall under this authority

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

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