---
type: "Bill"
title: "Taxes - As enacted, requires members of county boards of equalization and hearing officers to complete annual training and continuing education, if the comptroller provides the education and training free of charge. - Amends TCA Section 67-1-403."
description: "Taxes - As enacted, requires members of county boards of equalization and hearing officers to complete annual training and continuing education, if the comptroller provides the education and training free of charge. - Amends TCA Section 67-1-403."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "110"
identifier: "SB 142"
citation: "Tennessee SB 142 (110)"
classification: ["bill"]
subjects: ["Taxes"]
status: "enacted"
primary_sponsors: ["Bailey", "Gravitt"]
version_count: 1
action_count: 33
vote_count: 4
first_action: "2017-01-20"
last_action: "2017-04-04"
source: "openstates"
source_identifier: "ocd-bill/90a53319-e69a-4c22-b9ae-312b75b0d2fb"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0142&GA=110"
source_hash: "ec2d3fb0f24d0df7303da2ada4f5d967fb6cfca0e154485e0350fde4d66b9c80"
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 142 (110) — Taxes - As enacted, requires members of county boards of equalization and hearing officers to complete annual training and continuing education, if the comptroller provides the education and training free of charge. - Amends TCA Section 67-1-403.

## 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/110/Bill/SB0142.pdf)

## Votes

- FLOOR VOTE: MOTION TO ADOPT 2/27/2017 Passed (1) — **33–0** (pass) · upper
- FLOOR VOTE: CONCUR IN HOUSE AMEND# 1 3/9/2017 Passed — **31–0** (pass) · upper
- FLOOR VOTE: AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/6/2017 Passed — **93–1** (pass) · lower
- SENATE STATE AND LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 2/21/2017 Passed (2) — **9–0** (pass) · upper

## Sponsors

- Bailey — primary (person)
- Gravitt — primary (person)

## Timeline

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

- **2017-01-20** Filed for introduction `introduction, reading-1`
- **2017-01-20** Filed for intro. `introduction, reading-1`
- **2017-01-30** Introduced, Passed on First Consideration `introduction`
- **2017-01-30** Intro., P1C. `introduction`
- **2017-02-01** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2017-02-01** Assigned to s/c Local Government Subcommittee `referral-committee`
- **2017-02-01** P2C, ref. to Local Government Committee `referral-committee`
- **2017-02-08** Placed on s/c cal Local Government Subcommittee for 2/14/2017
- **2017-02-14** Rec. for pass by s/c ref. to Local Government Committee `committee-passage-favorable`
- **2017-02-15** Placed on Senate State and Local Government Committee calendar for 2/21/2017
- **2017-02-15** Placed on cal. Local Government Committee for 2/21/2017
- **2017-02-21** Recommended for passage, refer to Senate Calendar Committee
- **2017-02-21** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2017-02-24** Placed on Senate Consent Calendar 2 calendar for 2/27/2017
- **2017-02-27** Engrossed; ready for transmission to House
- **2017-02-27** Passed Senate, Ayes 33, Nays 0 `passage`
- **2017-03-01** Placed on cal. Calendar & Rules Committee for 3/2/2017
- **2017-03-02** Rcvd. from S., held on H. desk.
- **2017-03-02** H. Placed on Regular Calendar for 3/6/2017
- **2017-03-06** Passed H., as am., Ayes 93, Nays 1, PNV 0 `passage`
- **2017-03-06** H. adopted am. (Amendment 1 - HA0005) `amendment-passage`
- **2017-03-06** Subst. for comp. HB.
- **2017-03-06** Comp. SB subst.
- **2017-03-07** Placed on Senate Message Calendar calendar for 3/9/2017
- **2017-03-09** Enrolled and ready for signatures
- **2017-03-09** Senate concurred in House amendment 1
- **2017-03-20** Signed by H. Speaker
- **2017-03-20** Signed by Senate Speaker
- **2017-03-21** Transmitted to Governor for action.
- **2017-03-24** Signed by Governor. `executive-signature`
- **2017-04-04** Pub. Ch. 13
- **2017-04-04** Effective date(s) 03/24/2017
- **2017-04-04** Comp. became Pub. Ch. 13

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/90a53319-e69a-4c22-b9ae-312b75b0d2fb`. Confidence: reported (aggregated from official Tennessee legislature records).