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SB 1472

Taxes, Real Property - As introduced, requires, instead of allows, a city or county collecting official to accept the disputed portion of property tax under appeal if the taxpayer pays the full tax due before the delinquency date. - Amends TCA Title 67, Chapter 5.

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

Requires Tennessee tax collectors to accept split payments when taxpayers dispute part of their property tax bill, shifting policy from discretionary to mandatory acceptance.

Filed for introduction
#realproperty #taxes
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Bill Summary · SB 1472

Legislative bill overview

SB 1472 changes Tennessee property tax law to mandate that local tax collectors accept partial tax payments when a property owner disputes part of their bill, provided the undisputed portion is paid before the delinquency deadline. Currently, tax collectors have discretion to allow or deny such split payments; this bill removes that discretion and makes acceptance mandatory.

Why is this important

Property tax disputes can take months or years to resolve through appeals processes. This bill affects whether taxpayers can avoid penalties and interest accumulation on the portion they're challenging while waiting for resolution. It also impacts local government cash flow and collection procedures by standardizing how disputed taxes are handled across jurisdictions.

Potential points of contention

  • Revenue timing concerns: Local governments may face cash flow delays or complications if they must accept partial payments while appeals proceed, potentially affecting budget planning and debt service obligations
  • Definition and verification challenges: The bill doesn't specify how "disputed portions" are formally identified or verified, creating ambiguity about what qualifies and potential disputes over whether a claimed dispute is legitimate
  • Administrative burden: Tax collectors may need new procedures to track and account for split assessments, disputed amounts, and their resolution when the appeal concludes, increasing operational complexity

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

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