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HB 1779

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 Tom Leatherwood

Requires Tennessee counties to notify taxpayers of personal property seizure for unpaid taxes via certified/registered/first-class mail to ensure documented notice before enforcement action.

Action Def. in s/c Cities & Counties Subcommittee to 3/18/2026
#realproperty #taxes
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Bill Summary · HB 1779

Legislative bill overview

HB 1779 requires Tennessee county tax authorities to send written notice of personal property seizure for unpaid taxes using certified, registered, or first-class mail to the taxpayer's last known address. This amends the existing tax collection procedures in Tennessee Code Annotated Title 67, Chapter 5, to establish a more formal notification method than currently required.

Why is this important

Property seizure for tax delinquency is a serious enforcement action with significant financial and personal consequences for taxpayers. Requiring documented mail delivery creates a verifiable record that taxpayers received actual notice before their property is taken, which protects due process rights and reduces disputes about whether notification occurred.

Potential points of contention

  • Cost and administrative burden: Counties may argue that certified/registered mail requirements increase operational costs and processing time compared to current notice methods, potentially slowing tax collection enforcement
  • Definition of "last known address": The bill doesn't clarify what constitutes last known address if taxpayer location information is outdated, potentially creating gaps where notices cannot reach current property owners
  • Balance between taxpayer protection and government efficiency: Tax assessors may contend that stricter notification requirements could allow more delinquencies to accumulate before enforcement action, affecting county revenue collection timelines

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

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