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 are met. - Amends TCA Title 67.

Pub. Ch. 1049

Effective date(s) 05/22/2026

Signed by Governor.

Transmitted to Governor for action.

Signed by H. Speaker

Signed by Senate Speaker

Enrolled and ready for signatures

Subst. for comp. HB.

Am. withdrawn. (Amendment 1 - HA1136)

Passed H., Ayes 88, Nays 0, PNV 0

Rcvd. from S., held on H. desk.

Senate adopted Amendment (Amendment 1 - SA0742)

Passed Senate as amended, Ayes 31, Nays 0

Engrossed; ready for transmission to House

Placed on Senate Regular Calendar for 3/26/2026

Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 1

Placed on Senate State and Local Government Committee calendar for 3/17/2026

Action deferred in Senate State and Local Government Committee to 3/17/2026

Placed on Senate State and Local Government Committee calendar for 3/10/2026

Passed on Second Consideration, refer to Senate State and Local Government Committee

Introduced, Passed on First Consideration

Filed for introduction