Tennessee · 114th Regular Session (2025-2026) · Bill

SB 1061: Taxes, Personal Property - As introduced, authorizes, subject to a two-thirds vote of the legislative body, the county trustee or other property tax collecting official in Hamilton County to decline to bill or refer for collection a de minimis personal property tax totaling less than $20 under certain circumstances. - Amends TCA Section 67-5-2013.

In committee Last action April 1, 2025: Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee

Plain-language summary

SB 1061 is a bill introduced in the Tennessee Senate on February 5, 2025. According to its official title, it concerns: Taxes, Personal Property - As introduced, authorizes, subject to a two-thirds vote of the legislative body, the county trustee or other property tax collecting official in Hamilton County to decline to bill or refer for collection a de minimis personal property tax totaling less than $20 under certain circumstances. - Amends TCA Section 67-5-2013. Primary sponsor: Todd Gardenhire (Republican). Most recent recorded action (April 1, 2025): Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee.

Sponsors

Primary sponsor: Todd Gardenhire (Republican).