Taxes, Real Property - As introduced, prohibits a city or county collecting official from requiring a taxpayer to pay the full tax due for an assessment for which an appeal is pending before the county or state boards of equalization. - Amends TCA Title 67, Chapter 5.

Summary

The bill stops city or county tax collectors from requiring taxpayers to pay the entire amount of a property tax bill when the assessment is under appeal before the county or state board of equalization. It applies to any property owner who has filed such an appeal, protecting them from full‑payment demands during the review process. The measure aims to ease the financial burden on taxpayers while disputes are resolved.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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