Chapter

Part 28 Waiver

Tenn. Code Ann. § 67-5-101— Property subject to tax generally
Tenn. Code Ann. § 67-5-102— Taxation by county
Tenn. Code Ann. § 67-5-103— Taxation by municipality
Tenn. Code Ann. § 67-5-104— Locality does not meet municipality requirements
Tenn. Code Ann. § 67-5-105— Chapter definitions
Tenn. Code Ann. § 67-5-201— Real property transferred between exempt and nonexempt persons
Tenn. Code Ann. § 67-5-202— Trust estates
Tenn. Code Ann. § 67-5-203— Government property
Tenn. Code Ann. § 67-5-204— Public ways
Tenn. Code Ann. § 67-5-205— Government bonds and notes
Tenn. Code Ann. § 67-5-206— Housing authorities
Tenn. Code Ann. § 67-5-207— Religious, charitable, scientific, educational institutions
Tenn. Code Ann. § 67-5-208— Recycling waste products
Tenn. Code Ann. § 67-5-209— Private act hospital authorities
Tenn. Code Ann. § 67-5-210— Real property owned and used by nonprofit economic or charitable development organization — Requirements
Tenn. Code Ann. § 67-5-211— Charter or contract exemptions
Tenn. Code Ann. § 67-5-212— Religious, charitable, scientific, educational institutions — Assessment Act
Tenn. Code Ann. § 67-5-213— Property of certain educational institutions
Tenn. Code Ann. § 67-5-214— Cemeteries and monuments
Tenn. Code Ann. § 67-5-215— Personal bank accounts and other personal property
Tenn. Code Ann. § 67-5-216— Growing crops
Tenn. Code Ann. § 67-5-217— Property in transit
Tenn. Code Ann. § 67-5-218— Historic properties
Tenn. Code Ann. § 67-5-219— Airport runways and aprons
Tenn. Code Ann. § 67-5-220— Property held in foreign trade zone
Tenn. Code Ann. § 67-5-221— Property owned by a charitable organization for low-income housing
Tenn. Code Ann. § 67-5-222— Historic properties owned by charitable institutions
Tenn. Code Ann. § 67-5-223— Community and performing arts
Tenn. Code Ann. § 67-5-224— Exemption for charitable or nonprofit organizations engaged in economic development
Tenn. Code Ann. § 67-5-225— Family wellness center exemption
Tenn. Code Ann. § 67-5-226— Museum exemption
Tenn. Code Ann. § 67-5-227— Property used for educational programs
Tenn. Code Ann. § 67-5-301— Deputies authorized
Tenn. Code Ann. § 67-5-302— Filing and preservation of oaths
Tenn. Code Ann. § 67-5-303— Obtaining evidence
Tenn. Code Ann. § 67-5-304— Reports to local and state boards of equalization
Tenn. Code Ann. § 67-5-305— Failure to perform — Proceedings against assessor
Tenn. Code Ann. § 67-5-306— Fines and penalties
Tenn. Code Ann. § 67-5-307— Informal review of assessments
Tenn. Code Ann. § 67-5-401— Availability for local use
Tenn. Code Ann. § 67-5-402— Confidentiality of information
Tenn. Code Ann. § 67-5-501— Definitions
Tenn. Code Ann. § 67-5-502— Place and function of assessment
Tenn. Code Ann. § 67-5-503— Classification
Tenn. Code Ann. § 67-5-504— Assessment date
Tenn. Code Ann. § 67-5-505— Forms, schedules, rules
Tenn. Code Ann. § 67-5-506— Assistance of state officials
Tenn. Code Ann. § 67-5-507— Contracts for advice
Tenn. Code Ann. § 67-5-508— Records and notice of assessment
Tenn. Code Ann. § 67-5-509— Errors — Correction of assessments
Tenn. Code Ann. § 67-5-510— Establishment of county tax rate
Tenn. Code Ann. § 67-5-511— Fiduciaries' returns
Tenn. Code Ann. § 67-5-512— New counties
Tenn. Code Ann. § 67-5-513— Sale or termination of business
Tenn. Code Ann. § 67-5-514— Telecommunications tower properties
Tenn. Code Ann. § 67-5-515— Assessment of operating property of municipal or similar provider of broadband services
Tenn. Code Ann. § 67-5-601— General policy — Legislative findings
Tenn. Code Ann. § 67-5-602— Assessment guided by manuals — Factors for consideration
Tenn. Code Ann. § 67-5-603— Property damage — Improvements to property
Tenn. Code Ann. § 67-5-604— Pollution control facilities
Tenn. Code Ann. § 67-5-605— Assessment of leasehold
Tenn. Code Ann. § 67-5-606— Proration of commercial and industrial property damaged by disaster
Tenn. Code Ann. § 67-5-701— Administrative provisions — Appropriations
Tenn. Code Ann. § 67-5-702— Elderly low-income homeowners
Tenn. Code Ann. § 67-5-703— Disabled homeowners
Tenn. Code Ann. § 67-5-704— Disabled veteran's residence
Tenn. Code Ann. § 67-5-705— Property Tax Freeze Act
Tenn. Code Ann. § 67-5-801— Classification and rate of assessment. [Effective until January 1, 2021. See the version effective on January 1, 2021.]
Tenn. Code Ann. § 67-5-801.1— Classification and rate of assessment. [Effective on January 1, 2021. See the version effective until January 1, 2021.]
Tenn. Code Ann. § 67-5-802— Mobile homes
Tenn. Code Ann. § 67-5-803— Tract lying partly outside taxing district
Tenn. Code Ann. § 67-5-804— Assessor's records for each taxable parcel — Identification and registration of mineral interests
Tenn. Code Ann. § 67-5-805— Rules for describing real property
Tenn. Code Ann. § 67-5-806— Use of property maps — Revision of property maps
Tenn. Code Ann. § 67-5-807— Preparation and delivery of tax rolls or books
Tenn. Code Ann. § 67-5-808— Metropolitan governments — Tax rolls
Tenn. Code Ann. § 67-5-809— Mineral interests — Back assessments — Location
Tenn. Code Ann. § 67-5-901— Classification and rate of assessment — Leased property
Tenn. Code Ann. § 67-5-902— Schedules generally
Tenn. Code Ann. § 67-5-903— Schedules — Property used for business, professions, manufacturing
Tenn. Code Ann. § 67-5-904— Schedules — Leased property
Tenn. Code Ann. § 67-5-1001— Short title
Tenn. Code Ann. § 67-5-1002— Legislative findings
Tenn. Code Ann. § 67-5-1003— Policy of state
Tenn. Code Ann. § 67-5-1004— Definitions
Tenn. Code Ann. § 67-5-1005— Classification of agricultural land
Tenn. Code Ann. § 67-5-1006— Classification of forest land
Tenn. Code Ann. § 67-5-1007— Classification of open space
Tenn. Code Ann. § 67-5-1008— Present use valuation — Capitalization of income method — Rollback taxes — Involuntary conversion of use
Tenn. Code Ann. § 67-5-1009— Assessment of open space easement — Basis of classification
Tenn. Code Ann. § 67-5-1010— Noncompliance by assessor
Tenn. Code Ann. § 67-5-1011— Land classified prior to July 1, 1984 — Classification change in certain counties
Tenn. Code Ann. § 67-5-1012— — 67-5-1049. [Reserved.]
Tenn. Code Ann. § 67-5-1050— Change in classification of land — Referendum
Tenn. Code Ann. § 67-5-1101— [Repealed.]
Tenn. Code Ann. § 67-5-1102— [Repealed.]
Tenn. Code Ann. § 67-5-1103— [Repealed.]
Tenn. Code Ann. § 67-5-1104— [Repealed.]
Tenn. Code Ann. § 67-5-1105— [Repealed.]
Tenn. Code Ann. § 67-5-1106— [Repealed.]
Tenn. Code Ann. § 67-5-1107— [Repealed.]
Tenn. Code Ann. § 67-5-1108— [Repealed.]
Tenn. Code Ann. § 67-5-1109— [Repealed.]
Tenn. Code Ann. § 67-5-1110— [Repealed.]
Tenn. Code Ann. § 67-5-1111— [Repealed.]
Tenn. Code Ann. § 67-5-1112— [Repealed.]
Tenn. Code Ann. § 67-5-1113— [Repealed.]
Tenn. Code Ann. § 67-5-1201— Property and stock taxable
Tenn. Code Ann. § 67-5-1202— Place of assessment
Tenn. Code Ann. § 67-5-1203— Determination of value
Tenn. Code Ann. § 67-5-1204— New insurance companies — Application
Tenn. Code Ann. § 67-5-1205— Elements included in valuation of stock
Tenn. Code Ann. § 67-5-1206— Assessment schedule — Reporting schedule — Forced assessment — Remedies
Tenn. Code Ann. § 67-5-1207— Minimum assessment
Tenn. Code Ann. § 67-5-1208— Nonseverability
Tenn. Code Ann. § 67-5-1209— Application of part to pure captive insurance company
Tenn. Code Ann. § 67-5-1301— Assessment by comptroller of the treasury
Tenn. Code Ann. § 67-5-1302— Basis of value and level of assessment
Tenn. Code Ann. § 67-5-1303— Schedules generally
Tenn. Code Ann. § 67-5-1304— Railroad companies
Tenn. Code Ann. § 67-5-1305— Freight or private car companies
Tenn. Code Ann. § 67-5-1306— Express companies
Tenn. Code Ann. § 67-5-1307— Streetcar and interurban companies
Tenn. Code Ann. § 67-5-1308— Motor bus and truck companies
Tenn. Code Ann. § 67-5-1309— Pipeline companies
Tenn. Code Ann. § 67-5-1310— Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies
Tenn. Code Ann. § 67-5-1311— Gas, water, and sewerage companies
Tenn. Code Ann. § 67-5-1312— Power companies
Tenn. Code Ann. § 67-5-1313— Electric light companies and electric cooperatives
Tenn. Code Ann. § 67-5-1314— Commercial air carrier companies
Tenn. Code Ann. § 67-5-1315— Water transportation carrier companies
Tenn. Code Ann. § 67-5-1316— Filing of return
Tenn. Code Ann. § 67-5-1317— Failure to file schedules
Tenn. Code Ann. § 67-5-1318— Collection of penalty
Tenn. Code Ann. § 67-5-1319— Additional information required by comptroller of the treasury — Access to records
Tenn. Code Ann. § 67-5-1320— Power of comptroller of the treasury to obtain evidence
Tenn. Code Ann. § 67-5-1321— False testimony — Disobedience of summons
Tenn. Code Ann. § 67-5-1322— Determination of value and allocation to state
Tenn. Code Ann. § 67-5-1323— Distribution and apportionment to county, municipality, and taxing district
Tenn. Code Ann. § 67-5-1324— Situs of intangibles apportioned to state
Tenn. Code Ann. § 67-5-1325— Distributable and localized property
Tenn. Code Ann. § 67-5-1326— Preservation of records
Tenn. Code Ann. § 67-5-1327— Date of completion of assessments — Hearing of exceptions — Filing with state board
Tenn. Code Ann. § 67-5-1328— Review of assessments by state board
Tenn. Code Ann. § 67-5-1329— Certification of valuation to comptroller of the treasury
Tenn. Code Ann. § 67-5-1330— Special assessment on notice by state board
Tenn. Code Ann. § 67-5-1331— Certification of valuation to local officials — Collection of tax
Tenn. Code Ann. § 67-5-1332— Lien of taxes — Delinquency
Tenn. Code Ann. § 67-5-1333— [Repealed.]
Tenn. Code Ann. § 67-5-1334— Collection of county and city taxes
Tenn. Code Ann. § 67-5-1401— Failure of taxpayer to protest assessment before board — Effect
Tenn. Code Ann. § 67-5-1402— Duties of board
Tenn. Code Ann. § 67-5-1403— Assessor — Assistance and recommendations to board
Tenn. Code Ann. § 67-5-1404— Power of board to obtain evidence
Tenn. Code Ann. § 67-5-1405— Examination of assessors by board
Tenn. Code Ann. § 67-5-1406— Hearing officers
Tenn. Code Ann. § 67-5-1407— Complaints to county board of equalization
Tenn. Code Ann. § 67-5-1408— Disposition of complaints
Tenn. Code Ann. § 67-5-1409— Time for completion of board action
Tenn. Code Ann. § 67-5-1410— Certification of assessments
Tenn. Code Ann. § 67-5-1411— Board's action final — Notice
Tenn. Code Ann. § 67-5-1412— Appeal of county or other local board action to state board authorized
Tenn. Code Ann. § 67-5-1413— [Repealed.]
Tenn. Code Ann. § 67-5-1414— Record of board's action preserved by assessor
Tenn. Code Ann. § 67-5-1415— Proceedings by board against assessors
Tenn. Code Ann. § 67-5-1501— Jurisdiction and duties — Filing of appeals
Tenn. Code Ann. § 67-5-1502— Assessment appeals commission
Tenn. Code Ann. § 67-5-1503— [Reserved.]
Tenn. Code Ann. § 67-5-1504— Remand of complaints to county board
Tenn. Code Ann. § 67-5-1505— Hearing examiners
Tenn. Code Ann. § 67-5-1506— Action on hearing examiner's report
Tenn. Code Ann. § 67-5-1507— Evidence obtained by board members
Tenn. Code Ann. § 67-5-1508— Information from property assessments division
Tenn. Code Ann. § 67-5-1509— Equalization action by state board
Tenn. Code Ann. § 67-5-1510— Changes of individual classification or assessment by state board
Tenn. Code Ann. § 67-5-1511— Finality of board action — Collection of taxes — Judicial review
Tenn. Code Ann. § 67-5-1512— Certification of board action — Penalties and interest
Tenn. Code Ann. § 67-5-1513— Record of board actions
Tenn. Code Ann. § 67-5-1514— Assistance of agents — Qualifications, registration, disciplinary action
Tenn. Code Ann. § 67-5-1515— Tax freezes for qualified senior citizens. [Enactment contingent on county approval. See the Compiler's Notes.]
Tenn. Code Ann. § 67-5-1601— General provisions — Administration — Costs — Penalty for failure to comply
Tenn. Code Ann. § 67-5-1602— Repayment of reappraisal loans
Tenn. Code Ann. § 67-5-1603— Equalization of assessments based on reappraisals
Tenn. Code Ann. § 67-5-1604— Appraisal ratio studies
Tenn. Code Ann. § 67-5-1605— Periodic appraisal ratio studies required
Tenn. Code Ann. § 67-5-1606— Annual overall ratio of appraisal — Ratios for classifications — Public utility properties and operating properties of modern market telecommunications providers
Tenn. Code Ann. § 67-5-1607— [Reserved.]
Tenn. Code Ann. § 67-5-1608— When penalty and interest attach
Tenn. Code Ann. § 67-5-1609— Untimely completion of program — Notice — Extension of reappraisal
Tenn. Code Ann. § 67-5-1701— General provisions
Tenn. Code Ann. § 67-5-1702— Levy in excess of certified rate
Tenn. Code Ann. § 67-5-1703— Notification of change in assessment rolls — Adoption of increased tax rate due to reduction in assessment rolls
Tenn. Code Ann. § 67-5-1704— Special school districts
Tenn. Code Ann. § 67-5-1705— Extended reappraisal programs — Applicability of part
Tenn. Code Ann. § 67-5-1801— Collector — Place of payment — Collection agent — Evidence of taxes — Deposits — Subrogation — Electronic funds transfers
Tenn. Code Ann. § 67-5-1802— [Reserved.]
Tenn. Code Ann. § 67-5-1803— Late billing in certain counties
Tenn. Code Ann. § 67-5-1804— Discount for early payment
Tenn. Code Ann. § 67-5-1805— Payment by part owner
Tenn. Code Ann. § 67-5-1806— Bar to collection after ten years
Tenn. Code Ann. § 67-5-1807— Quarterly installments
Tenn. Code Ann. § 67-5-1808— Partial payment of property taxes
Tenn. Code Ann. § 67-5-1809— Refund of property taxes after final action
Tenn. Code Ann. § 67-5-1901— Trustee's bond
Tenn. Code Ann. § 67-5-1902— Monthly settlement and annual statement
Tenn. Code Ann. § 67-5-1903— Annual report of delinquent taxes and double assessments
Tenn. Code Ann. § 67-5-1904— [Repealed.]
Tenn. Code Ann. § 67-5-1905— Credits to trustee on settlement with county
Tenn. Code Ann. § 67-5-2001— Deputies collect delinquent taxes
Tenn. Code Ann. § 67-5-2002— Publication of delinquent tax lists
Tenn. Code Ann. § 67-5-2003— Collection by distraint and sale of personalty — Actions at law or garnishment
Tenn. Code Ann. § 67-5-2004— Collection by garnishment
Tenn. Code Ann. § 67-5-2005— Delinquent municipal real property taxes — Tax sale
Tenn. Code Ann. § 67-5-2006— Return of delinquent tax list — Settlement
Tenn. Code Ann. § 67-5-2007— Collection fees and costs
Tenn. Code Ann. § 67-5-2008— Payment of tax after return of delinquent tax list
Tenn. Code Ann. § 67-5-2009— Record of levies
Tenn. Code Ann. § 67-5-2010— Interest — Delinquent taxes
Tenn. Code Ann. § 67-5-2011— Military personnel — Due date of taxes
Tenn. Code Ann. § 67-5-2012— Election to sell tax receivables
Tenn. Code Ann. § 67-5-2013— De minimus property tax
Tenn. Code Ann. § 67-5-2101— Taxes on which lien based
Tenn. Code Ann. § 67-5-2102— Property subject to lien
Tenn. Code Ann. § 67-5-2103— Nature of proceedings
Tenn. Code Ann. § 67-5-2201— Part definitions
Tenn. Code Ann. § 67-5-2202— Right to appointment of receiver
Tenn. Code Ann. § 67-5-2203— Residence not subject to receivership
Tenn. Code Ann. § 67-5-2204— Intervention by governmental body not an original party
Tenn. Code Ann. § 67-5-2205— Leases by receiver — Maintenance and operating expenses
Tenn. Code Ann. § 67-5-2206— Compensation of receiver
Tenn. Code Ann. § 67-5-2207— Attorney for receiver
Tenn. Code Ann. § 67-5-2208— Termination of receivership
Tenn. Code Ann. § 67-5-2209— Distribution of receivership assets
Tenn. Code Ann. § 67-5-2210— Remedies additional
Tenn. Code Ann. § 67-5-2301— Timbering on land subject to lien prohibited
Tenn. Code Ann. § 67-5-2302— Timber cutters liable for delinquent tax
Tenn. Code Ann. § 67-5-2303— Equipment subject to lien
Tenn. Code Ann. § 67-5-2304— Enforcement of liability
Tenn. Code Ann. § 67-5-2305— Injunctions
Tenn. Code Ann. § 67-5-2306— Certificate of nondelinquency
Tenn. Code Ann. § 67-5-2307— Remedies cumulative
Tenn. Code Ann. § 67-5-2308— Criminal liability — Farm lands exempt
Tenn. Code Ann. § 67-5-2309— Liberal construction
Tenn. Code Ann. § 67-5-2401— Notice of intent to file suit — Publication
Tenn. Code Ann. § 67-5-2402— Notice to property owner of delinquency
Tenn. Code Ann. § 67-5-2403— List of property involved in suits
Tenn. Code Ann. § 67-5-2404— Delivery of delinquent tax list to attorney — Appeals
Tenn. Code Ann. § 67-5-2405— Filing and prosecution of suits
Tenn. Code Ann. § 67-5-2406— Failure to prosecute — Duties of district attorney general — Removal of attorney for nonprosecution
Tenn. Code Ann. § 67-5-2407— Credit to trustee after suit filed
Tenn. Code Ann. § 67-5-2408— Lists and records delivered to attorney
Tenn. Code Ann. § 67-5-2409— Consolidation of suits — Amendment of suit
Tenn. Code Ann. § 67-5-2410— Penalties, fees and costs — Duties of clerk
Tenn. Code Ann. § 67-5-2411— Dismissal on payment of taxes
Tenn. Code Ann. § 67-5-2412— [Reserved]
Tenn. Code Ann. § 67-5-2413— [Reserved.]
Tenn. Code Ann. § 67-5-2414— Procedure governing suit
Tenn. Code Ann. § 67-5-2415— Notice to taxpayer of suit
Tenn. Code Ann. § 67-5-2416— Reference and master's report
Tenn. Code Ann. § 67-5-2417— Receivership
Tenn. Code Ann. § 67-5-2418— Orders, notices, and judgments as to one or more defendants — Appeal
Tenn. Code Ann. § 67-5-2419— Implementation of decrees
Tenn. Code Ann. § 67-5-2420— [Reserved.]
Tenn. Code Ann. § 67-5-2421— Money paid into court — Clerk's compensation — Settlement
Tenn. Code Ann. § 67-5-2422— Authority to establish percentage to be applied as compensation for prosecution of delinquent taxes
Tenn. Code Ann. § 67-5-2423— Certified delinquent tax roll as prima facie evidence of property tax
Tenn. Code Ann. § 67-5-2501— Sale of land generally
Tenn. Code Ann. § 67-5-2502— Notice of sale of land
Tenn. Code Ann. § 67-5-2503— Sale of land — Writ of possession — Rents and profits
Tenn. Code Ann. § 67-5-2504— Attacks on sale of land — Rights of purchaser
Tenn. Code Ann. § 67-5-2505— Lien rights of non-governmental entity when property bought by county with population of not less than 27,200 or not more than 27,300 at tax sale
Tenn. Code Ann. § 67-5-2506— Sale of land for county taxes only
Tenn. Code Ann. § 67-5-2507— Sale of land — County as purchaser — Deferred sale
Tenn. Code Ann. § 67-5-2508— Sale of property — Political subdivision as purchaser
Tenn. Code Ann. § 67-5-2509— Exemption from taxation — Land purchased, resold or rented by state or political subdivision
Tenn. Code Ann. § 67-5-2510— Property purchased by state or political subdivision — Satisfaction of delinquency and removal from tax rolls
Tenn. Code Ann. § 67-5-2511— Listing of parcels owned by county or municipality
Tenn. Code Ann. § 67-5-2512— — 67-5-2514. [Reserved.]
Tenn. Code Ann. § 67-5-2515— Reference to tax deed deemed reference to an order of confirmation of sale
Tenn. Code Ann. § 67-5-2516— Transfer of unimproved or undeveloped property acquired by tax entity at tax sale to nongovernmental entity claiming contractual rights to payment
Tenn. Code Ann. § 67-5-2601— — 67-5-2606. [Repealed.]
Tenn. Code Ann. § 67-5-2701— Procedure for redemption of property
Tenn. Code Ann. § 67-5-2702— Motion setting forth claim to excess sale proceeds — Service of motion — Hearing on motion — Recovery of excess proceeds paid in error
Tenn. Code Ann. § 67-5-2703— Applicability and intent of § 21-1-205
Tenn. Code Ann. § 67-5-2801— Industrial and commercial personal property taxes, penalties, interest, attorney fees and costs — Waiver of enforcement and collection
Tenn. Code Ann. § 67-5-2802— Real property taxes — Waiver of penalties, interest and attorney fees
Tenn. Code Ann. § 67-5-2803— No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same