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SB 2129

Taxes, Real Property - As introduced, requires a written notice of the intended seizure of personal property given by the county trustee, deputy trustee, or delinquent tax attorney that is mailed to the taxpayer's last known address be provided by certified, registered, or first class mail. - Amends TCA Title 67, Chapter 5.

114th Regular Session (2025-2026) Introduced by Brent Taylor

Requires Tennessee tax officials to send property seizure notices via certified or registered mail to ensure documented delivery to delinquent taxpayers before asset forfeiture.

Placed on Senate State and Local Government Committee calendar for 3/24/2026
#realproperty #taxes
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WeVote Research Nonpartisan
Bill Summary · SB 2129

Legislative bill overview

SB 2129 requires Tennessee county trustees, deputy trustees, or delinquent tax attorneys to deliver seizure notices for unpaid property taxes using certified, registered, or first-class mail instead of potentially less reliable delivery methods. The bill amends Tennessee Code Annotated Title 67, Chapter 5, which governs tax collection procedures.

Why is this important

Property seizure for tax delinquency is a serious consequence that can result in loss of real estate or personal property. Requiring documented mail delivery ensures taxpayers receive actual notice of impending seizure, providing due process protections and an opportunity to respond before losing assets.

Potential points of contention

  • Implementation costs: Certified/registered mail is more expensive than standard mail; county budgets may face increased administrative expenses
  • Operational efficiency: Some counties may argue current procedures adequately notify taxpayers and that mandated mail types create unnecessary delays in tax collection
  • Scope ambiguity: The bill specifies personal property seizure notice but references real property taxes—unclear whether both types of property are covered or if language needs clarification

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

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