Tennessee Taxpayers Association

Legislative Achievements

• Sponsored and passed legislation permitting taxpayers to force the local governments to correct tax errors. Prior to the legislation, errors could only be corrected if the taxing authorities desired to correct them.

• Sponsored and passed legislation allowing a taxpayer to amend a personal property tax return. Previously, if a taxpayer made a costly error, the taxpayer could not correct this return and lost the erroneously paid tax.

• Sponsored and passed legislation that requires State taxing authorities to fax copies of documents to State taxpayers upon request.

• Sponsored and passed legislation enabling taxpayers to receive tax refunds in tax overpayments upon action by the local boards of equalization. Prior to the legislation, taxpayers could not receive funds if an appeal was pending at the State Board of Equalization, which sometimes takes years to complete.

• Sponsored and passed legislation requiring Industrial Development Board to file annual report with the State Board of Equalization listing and totalling the amount of tax dollars were decreased as a result of commercial and industrial tax freezes.

• Sponsored and passed legislation providing taxpayers, who lease rather than own property, the right to protest the tax. Previously, only the owner could protest even though the lessee may pay the taxes.

• Sponsored and passed legislation letting taxpayers protest taxes to their local courts rather than  to Nashville courts only.

• Sponsored and passed legislation which allows taxpayers the right to withdraw their protests, same as the right to file protests. Previously, an appeal could be withdrawn only with the government’s approval.

• Sponsored and passed legislation requiring interest to be paid to taxpayers on overpaid taxes from the date of payment. Previously, interest was paid from the tax due date regardless if the taxes were paid early. No interest was paid at all  if taxes were paid after the due date.

• Sponsored and passed legislation in the Taxpayer Bill of Rights to permit a representative other than an attorney to represent taxpayers in tax disputes with the Department of Revenue.

• Sponsored and passed legislation permitting taxpayers to file late tax appeals if reasonable cause is shown.

• Sponsored and passed legislation removing state, county, and city officials from serving on boards of equalization throughout the State.

• Supported and passed reform with respect to tangible personal property construction in progress “CIP” assessments and taxes resulting in minimal taxes.

• Supported and passed reform of county wide property reappraisals resulting in lower completion costs to taxpayers and less frequent tax increases.

• Sponsored and passed legislation permitting taxpayers and assessors to freely choose qualified representation in property tax appeals without regard to whether or not the representative was an attorney.

• Sponsored and passed legislation requiring the State Board of Equalization to conduct all property tax hearings on an informal basis.   Prior law permitted the State to conduct formal hearings in a legal like manner. This made it very difficult for the taxpayers requiring many of them to unnecessarily hire attorneys

• Sponsored and passed legislation requiring the assessor of property to either act on or reject the taxpayer amended tangible personal property schedule within 60 days so that the taxpayer may go ahead and file an appeal to the State Board of Equalization. Prior law did not have a time limit for assessor to act on amended returns. Some would take years or not act at all and taxpayers could not file an appeal to force acceptance of the amended tangible personal property schedule.

• Sponsored and passed legislation requiring that no agent or representatitve shall file an appeal before the local or state boards of equalization without first obtaining written authorization.

• Sponsored and passed legislation permitting the State Board of Equalization to accept appeals in an electronic computer format.

• Sponsored and passed legislation defining “taxpayer” as meaning the owner of the property or a lessee who pays all the taxes on the property.

• Sponsored and passed legislation permitting taxpayers to receive refunds of  filing fees for appeals at the State Board of Equalization that were withdrawn or settled before hearing.

• Sponsored and passed Shelby County legislation that the County Board of Equalization could not act to increase any assessment for which no appeal had been filed without first obtaining 2/3’s majority vote of the County Commissioners.

• Sponsored and passed Shelby County legislation that the cities and counties would fairly and proportionately be represented on the county board of equalization.

• Sponsored and passed Shelby County legislation granting Shelby County Board of Equalization to have power to act on any assessment that is erroneous for which an appeal had been filed. This is in addition to powers that other County Boards of Equalization possess.

• Sponsored and passed legislation changing appeals at  the State Board of Equalization from judicial review to de novo; meaning that any party may introduce new evidence at every level of appeal all the way through Chancery Court.

• Sponsored and passed legislation requiring local governments to return excessive estimates of  anticipated tax reductions from appeals which had been built into tax rates.  Without this legislation, the governments could use this mechanism to impose hidden tax rate increases.

• Sponsored and passed legislation permitting the assessment authorities to recognize the effects of sales of foreclosed homes upon the values of other homes in a neighborhood.  Previously, the authorities were forbidden from considering these type sales.

• Sponsored amendments to State Board of Equalization appeal filing fees that they shall be omitted if the first assessment appeal the taxpayer has is with the Hearing Officer for the State Board of Equalization and not the county board of equalization.

Email this post