Tennessee · 114

SB 198

Taxes, Real Property - As enacted, authorizes, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future property taxes if certain criteria is met. - Amends TCA Title 67.

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

Tennessee SB 198 amends TCA Title 67 to authorize counties and municipalities that levy property taxes to pay owed refunds to taxpayers via annual installments credited against future taxes. This authority is effective until June 30, 2041, provided certain criteria are met.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

Sponsors

Roll-call votes on this bill

QuestionChamberResultYeaNayOtherDateSource
FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2026 Passed lower pass 0 0 0 Apr 21, 2026 Open States bulk CSV (bills/votes) CC0-1.0
FLOOR VOTE: as Amended Third Consideration 3/26/2026 Passed upper pass 0 0 0 Mar 26, 2026 Open States bulk CSV (bills/votes) CC0-1.0
SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with… upper pass 0 0 1 Mar 17, 2026 Open States bulk CSV (bills/votes) CC0-1.0