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HB 1935

Taxes, Real Property - As introduced, prohibits a city or county collecting official from requiring a taxpayer to pay the full tax due for an assessment for which an appeal is pending before the county or state boards of equalization. - Amends TCA Title 67, Chapter 5.

114th Regular Session (2025-2026) Introduced by Kevin Vaughan

Tennessee bill prohibiting tax officials from demanding full property tax payment while homeowner assessment appeals are pending before equalization boards.

Filed for introduction
#realproperty #taxes
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Bill Summary · HB 1935

Legislative bill overview

HB 1935 would prevent local tax collection officials from demanding full payment of property taxes when the assessed value is under appeal to county or state equalization boards. Currently, taxpayers must typically pay the full amount while their appeal is pending; this bill would change that requirement.

Why is this important

Property tax appeals can take months or years to resolve, and requiring full upfront payment creates a financial burden for taxpayers who dispute their assessments. This could affect homeowners and businesses challenging what they believe are inflated property valuations, potentially making the appeals process more accessible.

Potential points of contention

  • Lost revenue timing: Municipalities and counties could face cash flow challenges if tax collection is delayed during appeals, particularly for budget-dependent services like schools and public safety
  • Appeal volume and abuse: Removing the payment requirement might incentivize frivolous appeals, potentially overwhelming equalization boards and extending processing times for legitimate disputes
  • Fairness questions: Some argue that appealing taxpayers should pay their fair share while appeals proceed, or that this primarily benefits wealthy property owners who can afford to challenge assessments

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

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