---
type: "Bill"
title: "Taxes, Real Property - As enacted, revises provisions governing place of assessment. - Amends TCA Title 7, Chapter 53; Title 48; Title 64 and Section 67-5-502."
description: "Taxes, Real Property - As enacted, revises provisions governing place of assessment. - Amends TCA Title 7, Chapter 53; Title 48; Title 64 and Section 67-5-502."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "111"
identifier: "SB 708"
citation: "Tennessee SB 708 (111)"
classification: ["bill"]
subjects: ["Taxes", "Real Property"]
status: "enacted"
primary_sponsors: ["Holt", "Stevens"]
version_count: 3
action_count: 41
vote_count: 8
first_action: "2019-02-05"
last_action: "2019-05-09"
source: "openstates"
source_identifier: "ocd-bill/4aeb7b15-beb0-4530-81c6-fa1d6603e9e7"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0708&GA=111"
source_hash: "e9aee0dc36195c1c50c191efb15c14e53f4474b6f628712909922632a3700d50"
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 SB 708 (111) — Taxes, Real Property - As enacted, revises provisions governing place of assessment. - Amends TCA Title 7, Chapter 53; Title 48; Title 64 and Section 67-5-502.

## Version chain

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

1. **Amendment HA0213** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/HA0213.pdf)
2. **Amendment SA0155** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/SA0155.pdf)
3. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Bill/SB0708.pdf)

## Votes

- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0 3/26/2019 Passed — **9–0** (pass) · upper
- HOUSE LOCAL COMMITTEE: Rec. for pass. if am., ref. to Finance, Ways, and Means Committee 3/27/2019 (5) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/3/2019 (4) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/15/2019 4/11/2019 (2) — **0–0** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/9/2019 (3) — **0–0** (pass) · lower
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec for pass if am by s/c ref. to Local Committee 3/20/2019 (6) — **0–0** (fail) · lower
- FLOOR VOTE: as Amended Third Consideration 4/1/2019 Passed (1) — **33–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/18/2019 Passed (1) — **96–0** (pass) · lower

## Sponsors

- Holt — primary (person)
- Stevens — primary (person)

## Timeline

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

- **2019-02-05** Filed for introduction `reading-1, introduction`
- **2019-02-06** Introduced, Passed on First Consideration `introduction`
- **2019-02-06** Intro. `introduction`
- **2019-02-06** Filed for introduction `reading-1, introduction`
- **2019-02-07** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2019-02-07** P1C.
- **2019-02-11** P2C, ref. to Local Committee `referral-committee`
- **2019-02-13** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2019-03-06** Placed on s/c cal Property & Planning Subcommittee for 3/13/2019
- **2019-03-13** Placed on s/c cal Property & Planning Subcommittee for 3/20/2019
- **2019-03-13** Action Def. in s/c Property & Planning Subcommittee to 3/20/2019
- **2019-03-19** Placed on Senate State and Local Government Committee calendar for 3/26/2019
- **2019-03-20** Placed on cal. Local Committee for 3/27/2019
- **2019-03-20** Rec for pass if am by s/c ref. to Local Committee `referral-committee`
- **2019-03-26** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0
- **2019-03-27** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/3/2019
- **2019-03-27** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2019-03-27** Rec. for pass. if am., ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2019-03-28** Placed on Senate Regular Calendar for 4/1/2019
- **2019-04-01** Passed Senate as amended, Ayes 33, Nays 0 `passage`
- **2019-04-01** Senate adopted Amendment (Amendment 1 - SA0155)
- **2019-04-02** Engrossed; ready for transmission to House
- **2019-04-03** Placed on cal. Finance, Ways, and Means Committee for 4/9/2019
- **2019-04-03** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2019-04-04** Rcvd. from S., held on H. desk.
- **2019-04-09** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2019-04-10** Placed on cal. Calendar & Rules Committee for 4/11/2019
- **2019-04-11** H. Placed on Regular Calendar for 4/15/2019
- **2019-04-15** Reset on cal. for 4/18/2019
- **2019-04-18** Passed H., Ayes 96, Nays 0, PNV 2 `passage`
- **2019-04-18** Am. withdrawn. (Amendment 1 - HA0213) `amendment-withdrawal`
- **2019-04-18** Subst. for comp. HB.
- **2019-04-18** Comp. SB subst.
- **2019-04-22** Signed by H. Speaker
- **2019-04-22** Signed by Senate Speaker
- **2019-04-22** Enrolled and ready for signatures
- **2019-04-23** Transmitted to Governor for action.
- **2019-04-30** Signed by Governor. `executive-signature`
- **2019-05-09** Pub. Ch. 265
- **2019-05-09** Effective date(s) 04/30/2019
- **2019-05-09** Comp. became Pub. Ch. 265

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4aeb7b15-beb0-4530-81c6-fa1d6603e9e7`. Confidence: reported (aggregated from official Tennessee legislature records).