Taxation, Property


Administrative provisions, amend various

Appraisal standards for older motor vehicles, amend and define standard value

Certificates of delinquency, refund procedure

Collection procedures, due date, installment payments, amnesty

Data centers, exemption from local property tax

Energy project assessment districts; agencies that may collect assessment

Historic motor vehicle review for ad valorem tax purposes, allowable methods

Homestead exemption, transfer to surviving spouse

Interest calculation for tax overpayments and underpayments, modification of

Land bank authorities, expand and amend powers and duties

Library districts, ad valorem, clarify authority

Local government energy project assessments, allow for imposition thereof

Local government energy project assessments, allow for the imposition thereof

Property tax on unmined coal reserves, expand newly created exemption

Real property, establish fixed tax rate

Real property tax rate, remove recall provision

Refund or offset claims, allow additional time for

Small businesses, tax exemption for in Promise Zones

Tax delinquency diversion program, establish

Technical corrections to multiple tax statutes

TVA in-lieu-of-tax payments, direction to economic development activities

Unmined coal, oil, gas, and other energy reserves, amend tax valuation procedures

Unmined coal reserves, exempt certain reserves from state and local tax

Valuation standards for used motor vehicle, clarification


Last updated: 1/16/2019 3:10 PM (EST)