TennesseeTennessee tax provisions change deadlines and update rules
Tennessee’s tax law changes periods, requires resolutions in two provisions, and calls for annual updates; it took effect when it became law.
What it does
Two tax provisions now use 180 days instead of 30 days. The text does not say what actions these periods cover.
Two tax provisions now say that the governing body acts by resolution. The text does not explain which decisions this covers.
Two tax provisions now call for annual updates. The text does not say what gets updated or who is responsible.
Two tax provisions now use twelve instead of seven. The text does not explain what those numbers refer to.
Argument forThe longer periods could give people more time to complete actions covered by the two tax provisions.
Argument againstAnnual updates could add work for the people responsible for keeping the information current.
More detail
The law replaces 30 days with 180 days in two provisions. This applies to two parts of Tennessee Code Annotated Section 67-5-212(b)(3)(A).
The law says the governing body acts by resolution in two provisions. This applies to Tennessee Code Annotated Sections 67-5-603(d) and 67-5-606(c).
The law adds language calling for annual updates in two provisions. This applies to Tennessee Code Annotated Section 67-5-1512(c) and (d)(1). The added language says updates happen each subsequent year.
The law replaces seven with twelve in two provisions. This applies to Tennessee Code Annotated Section 67-1-401(a)(6)(A) and (B).
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 27Pub. Ch. 982Latest
- May 27Effective date(s) 05/19/2026
- May 19Signed by Governor Bill Lee.Became Law
- May 11Transmitted to Governor for action.To Governor
- May 7Signed by H. SpeakerMajor
- Apr 30Signed by Senate SpeakerMajor
- Apr 29Enrolled and ready for signaturesMinor
- Apr 21Subst. for comp. HB.Major
- Vote recorded FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2026 Passed. Result: pass.Lower
- Apr 21Am. withdrawn. (Amendment 1 - HA0731)Minor
- Apr 21Passed H., Ayes 90, Nays 1, PNV 0Passed House
- Apr 15Rcvd. from S., held on H. desk.
- Apr 13Senate adopted Amendment (Amendment 1 - SA0882)
- Vote recorded FLOOR VOTE: as Amended Third Consideration 4/13/2026 Passed. Result: pass.Upper
- Apr 13Passed Senate as amended, Ayes 33, Nays 0Passed Senate
- Apr 13Sponsor(s) Added.Minor
- Apr 13Engrossed; ready for transmission to HouseMinor
- Apr 10Placed on Senate Regular Calendar for 4/13/2026
- Mar 25Placed on Senate State and Local Government Committee calendar for 3/25/2026
- Vote recorded SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0 3/25/2026 Passed. Result: pass.Upper
- Mar 25Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0
- Mar 24Action deferred in Senate State and Local Government Committee to 3/25/2026
- Mar 24Placed on Senate State and Local Government Committee calendar for 3/25/2026
- Mar 18Placed on Senate State and Local Government Committee calendar for 3/24/2026
- Mar 17Action deferred in Senate State and Local Government Committee to 3/24/2026
- Mar 11Placed on Senate State and Local Government Committee calendar for 3/17/2026
- Feb 5Passed on Second Consideration, refer to Senate State and Local Government CommitteeMinor
- Feb 2Filed for introductionMinor
- Feb 2Introduced, Passed on First ConsiderationIntroduced
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