Tennessee 114th General Assembly Status: Enacted 1 R cosponsors

SB 0198 — AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.

Last action — Effective date(s) 05/22/2026

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 15, 2025. Enacted.

Signed by Governor Bill Lee (Republican) on April 30, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 72% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill allows counties or municipalities to refund property taxes through future tax credits until 2041.

This legislation permits local governments to refund property taxes owed to taxpayers by applying annual credits against future property taxes, valid until June 30, 2041, if certain conditions are met.

What this means for you
  • Taxpayers: If you owe property taxes, this bill may allow you to receive refunds through credits toward your future tax bills.

Summary

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.

Bill Text

Action History

  1. Filed for introduction

  2. Intro., P1C.

  3. P2C, caption bill, held on desk - pending amdt.

  4. Ref. to State & Local Government Committee

  5. Assigned to s/c Cities & Counties Subcommittee

  6. Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026

  7. Rec for pass if am by s/c ref. to State & Local Government Committee

  8. Placed on cal. State & Local Government Committee for 3/18/2026

  9. Sponsor(s) Added.

  10. Action def. in State & Local Government Committee to 3/24/2026

  11. Placed on cal. State & Local Government Committee for 3/24/2026

  12. Action def. in State & Local Government Committee to 3/31/2026

  13. Placed on cal. State & Local Government Committee for 3/31/2026

  14. Action def. in State & Local Government Committee to 4/8/2026

  15. Placed on cal. State & Local Government Committee for 4/8/2026

  16. Action def. in State & Local Government Committee to the Next Calendar

  17. Placed on cal. State & Local Government Committee for 4/13/2026

  18. Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

  19. Assigned to s/c Finance, Ways, and Means Subcommittee

  20. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  21. Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

  22. Placed on cal. Finance, Ways, and Means Committee for 4/15/2026

  23. Rec. for pass; ref to Calendar & Rules Committee

  24. Placed on cal. Calendar & Rules Committee for 4/16/2026

  25. H. Placed on Regular Calendar for 4/20/2026

  26. Comp. SB subst.

  27. Comp. became Pub. Ch. 1049

  28. Filed for introduction

  29. Introduced, Passed on First Consideration

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

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

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

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

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

  35. Placed on Senate Regular Calendar for 3/26/2026

  36. Senate adopted Amendment (Amendment 1 - SA0742)

  37. Passed Senate as amended, Ayes 31, Nays 0

  38. Engrossed; ready for transmission to House

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

  40. Subst. for comp. HB.

  41. Am. withdrawn. (Amendment 1 - HA1136)

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

  43. Enrolled and ready for signatures

  44. Signed by Senate Speaker

  45. Signed by H. Speaker

  46. Transmitted to Governor for action.

  47. Signed by Governor.

  48. Pub. Ch. 1049

  49. Effective date(s) 05/22/2026

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 132 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (132)

132 members have not signed on to this bill.

Show all 132 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 0198 do?
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.
Who sponsors SB 0198?
SB 0198 is sponsored by Haile, Ferrell (Republican).
What is the current status of SB 0198?
This bill has been enacted into law. Introduced January 15, 2025. Enacted.
Where can I track SB 0198?
Track SB 0198 free on One Click Politics — get push/email alerts when it moves.

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