---
type: "Bill"
title: "Taxes, Real Property - As enacted, makes changes to property tax relief under the Property Tax Freeze Act. - Amends TCA Title 67, Chapter 5, Part 7."
description: "Taxes, Real Property - As enacted, makes changes to property tax relief under the Property Tax Freeze Act. - Amends TCA Title 67, Chapter 5, Part 7."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 871"
citation: "Tennessee SB 871 (113)"
classification: ["bill"]
subjects: ["Real Property", "Taxes"]
status: "enacted"
primary_sponsors: ["Akbari"]
version_count: 2
action_count: 24
vote_count: 4
first_action: "2023-01-31"
last_action: "2023-05-03"
source: "openstates"
source_identifier: "ocd-bill/301b5d88-3f32-48c1-b146-beb47b6021e4"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0871&GA=113"
source_hash: "3f89ceb2956ad4cb0b98da24a00165d20e460f0cefee7af19b72071e995d3064"
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 871 (113) — Taxes, Real Property - As enacted, makes changes to property tax relief under the Property Tax Freeze Act. - Amends TCA Title 67, Chapter 5, Part 7.

## Version chain

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

1. **Amendment HA0425** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0425.pdf)
2. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/SB0871.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/17/2023 Passed — **89–1** (pass) · lower
- FLOOR VOTE: Third Consideration 4/5/2023 Passed — **24–5** (pass) · upper
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/21/2023 Passed (1) — **8–1** (pass) · upper
- FLOOR VOTE: Motion to Concur 4/19/2023 Passed — **30–3** (pass) · upper

## Sponsors

- Akbari — primary (person)

## Timeline

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

- **2023-01-31** Filed for introduction `filing`
- **2023-02-02** Introduced, Passed on First Consideration `introduction`
- **2023-02-06** Passed on Second Consideration, refer to Senate State and Local Government Committee `passage`
- **2023-03-14** Placed on Senate State and Local Government Committee calendar for 3/21/2023
- **2023-03-21** Recommended for passage, refer to Senate Calendar Committee
- **2023-03-31** Placed on Senate Regular Calendar for 4/3/2023
- **2023-04-03** Sponsor(s) Added. `sponsorship`
- **2023-04-03** Placed on Senate Regular Calendar for 4/5/2023
- **2023-04-03** Senate Reset on calendar for 4/5/2023
- **2023-04-05** Passed Senate, Ayes 24, Nays 5, PNV 1 `passage`
- **2023-04-05** Engrossed; ready for transmission to House `receipt`
- **2023-04-10** Rcvd. from S., held on H. desk.
- **2023-04-17** Passed H., as am., Ayes 89, Nays 1, PNV 1 `passage`
- **2023-04-17** H. adopted am. (Amendment 1 - HA0425) `amendment-passage`
- **2023-04-17** Subst. for comp. HB. `substitution`
- **2023-04-18** Placed on Senate Message Calendar for 4/19/2023
- **2023-04-19** Concurred, Ayes 30, Nays 0 (Amendment 1 - HA0425) `passage`
- **2023-04-20** Signed by H. Speaker `passage`
- **2023-04-20** Signed by Senate Speaker `passage`
- **2023-04-20** Enrolled and ready for signatures `enrolled`
- **2023-04-21** Transmitted to Governor for action. `executive-receipt`
- **2023-04-28** Signed by Governor. `executive-signature`
- **2023-05-03** Effective date(s) 07/01/2023
- **2023-05-03** Pub. Ch. 271

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/301b5d88-3f32-48c1-b146-beb47b6021e4`. Confidence: reported (aggregated from official Tennessee legislature records).