---
type: "Bill"
title: "Taxes, Real Property - As enacted, specifies that the comptroller of the treasury is the assessing authority for telecommunications tower properties that are owned by a public utility company. - Amends TCA Section 67-5-514."
description: "Taxes, Real Property - As enacted, specifies that the comptroller of the treasury is the assessing authority for telecommunications tower properties that are owned by a public utility company. - Amends TCA Section 67-5-514."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "111"
identifier: "HB 404"
citation: "Tennessee HB 404 (111)"
classification: ["bill"]
subjects: ["Taxes", "Real Property"]
status: "enacted"
primary_sponsors: ["Hurt", "Stevens"]
version_count: 1
action_count: 32
vote_count: 7
first_action: "2019-01-31"
last_action: "2019-04-15"
source: "openstates"
source_identifier: "ocd-bill/c195cadf-bd92-4946-add9-edc43dd71897"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB0404&GA=111"
source_hash: "fc28f170f67e71053cbe2114243725e15a74f8a44fc40e6a3657070e6828ea6c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee HB 404 (111) — Taxes, Real Property - As enacted, specifies that the comptroller of the treasury is the assessing authority for telecommunications tower properties that are owned by a public utility company. - Amends TCA Section 67-5-514.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Bill/HB0404.pdf)

## Votes

- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec. for pass by s/c ref. to Local Committee 3/13/2019 (4) — **0–0** (pass) · lower
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec. for pass by s/c ref. to Local Committee 3/13/2019 (5) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/1/2019 3/28/2019 (2) — **0–0** (fail) · lower
- FLOOR VOTE: Motion to Adopt 3/18/2019 Passed (1) — **33–0** (pass) · upper
- HOUSE LOCAL COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/20/2019 (3) — **0–0** (pass) · lower
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/12/2019 Passed (2) — **9–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/1/2019 Passed (1) — **93–0** (pass) · lower

## Sponsors

- Hurt — primary (person)
- Stevens — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-31** Filed for introduction `reading-1, introduction`
- **2019-01-31** Filed for introduction `reading-1, introduction`
- **2019-02-04** Intro., P1C. `introduction`
- **2019-02-04** Introduced, Passed on First Consideration `introduction`
- **2019-02-06** P2C, ref. to Local Committee `referral-committee`
- **2019-02-06** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2019-02-13** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2019-02-27** Placed on s/c cal Property & Planning Subcommittee for 3/6/2019
- **2019-03-05** Placed on Senate State and Local Government Committee calendar for 3/12/2019
- **2019-03-06** Placed on s/c cal Property & Planning Subcommittee for 3/13/2019
- **2019-03-06** Action Def. in s/c Property & Planning Subcommittee to 3/13/2019
- **2019-03-12** Recommended for passage, refer to Senate Calendar Committee
- **2019-03-13** Placed on cal. Local Committee for 3/20/2019
- **2019-03-13** Rec. for pass by s/c ref. to Local Committee `committee-passage-favorable`
- **2019-03-15** Placed on Senate Consent Calendar 2 for 3/18/2019
- **2019-03-18** Passed Senate, Ayes 33, Nays 0 `passage`
- **2019-03-19** Engrossed; ready for transmission to House
- **2019-03-20** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2019-03-21** Rcvd. from S., held on H. desk.
- **2019-03-27** Placed on cal. Calendar & Rules Committee for 3/28/2019
- **2019-03-28** H. Placed on Regular Calendar for 4/1/2019
- **2019-04-01** Comp. SB subst.
- **2019-04-01** Passed H., Ayes 93, Nays 0, PNV 0 `passage`
- **2019-04-01** Subst. for comp. HB.
- **2019-04-02** Signed by Senate Speaker
- **2019-04-02** Enrolled and ready for signatures
- **2019-04-03** Transmitted to Governor for action.
- **2019-04-03** Signed by H. Speaker
- **2019-04-11** Signed by Governor. `executive-signature`
- **2019-04-15** Comp. became Pub. Ch. 102
- **2019-04-15** Pub. Ch. 102
- **2019-04-15** Effective date(s) 04/11/2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c195cadf-bd92-4946-add9-edc43dd71897`. Confidence: reported (aggregated from official Tennessee legislature records).