---
type: "Bill"
title: "Comptroller, State - As enacted, allows county clerks to keep oaths prescribed for assessors and deputies in electronic or digital format; authorizes assessors to provide to taxpayers an informal review of property assessments; revises the fees for processing a taxpayer appeal of a property assessment; authorizes the assessment appeals commission to delegate decision-making authority to a single panel member if an evidentiary record needs to remain open for a period after the public hearing. - Amends TCA Title 67, Chapter 5."
description: "Comptroller, State - As enacted, allows county clerks to keep oaths prescribed for assessors and deputies in electronic or digital format; authorizes assessors to provide to taxpayers an informal review of property assessments; revises the fees for processing a taxpayer appeal of a property assessment; authorizes the assessment appeals commission to delegate decision-making authority to a single panel member if an evidentiary record needs to remain open for a period after the public hearing. - Amends TCA Title 67, Chapter 5."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "111"
identifier: "SB 351"
citation: "Tennessee SB 351 (111)"
classification: ["bill"]
subjects: ["Comptroller", "State"]
status: "enacted"
primary_sponsors: ["Briggs", "Smith"]
version_count: 1
action_count: 35
vote_count: 8
first_action: "2019-01-25"
last_action: "2019-04-09"
source: "openstates"
source_identifier: "ocd-bill/ca78f10a-fc47-41eb-a582-1cf2c57a541c"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0351&GA=111"
source_hash: "86609f5523933d68a929d8a29ffaeb273e618ff2c705a7407b5e1300c85815b7"
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 351 (111) — Comptroller, State - As enacted, allows county clerks to keep oaths prescribed for assessors and deputies in electronic or digital format; authorizes assessors to provide to taxpayers an informal review of property assessments; revises the fees for processing a taxpayer appeal of a property assessment; authorizes the assessment appeals commission to delegate decision-making authority to a single panel member if an evidentiary record needs to remain open for a period after the public hearing. - Amends TCA Title 67, Chapter 5.

## 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/SB0351.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/18/2019 Passed (1) — **98–0** (pass) · lower
- FLOOR VOTE: Motion to Adopt 2/25/2019 Passed (1) — **30–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/12/2019 (3) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/18/2019 3/14/2019 (2) — **0–0** (fail) · lower
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 2/19/2019 Passed (2) — **9–0** (pass) · upper
- HOUSE LOCAL COMMITTEE: Rec. for pass; ref to Finance, Ways, and Means Committee 2/27/2019 (5) — **0–0** (pass) · lower
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec. for pass by s/c ref. to Local Committee 2/20/2019 — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/6/2019 (4) — **0–0** (pass) · lower

## Sponsors

- Briggs — primary (person)
- Smith — primary (person)

## Timeline

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

- **2019-01-25** Filed for introduction `reading-1, introduction`
- **2019-01-28** Intro., P1C. `introduction`
- **2019-01-30** Filed for introduction `reading-1, introduction`
- **2019-01-30** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2019-01-30** P2C, ref. to Local Committee `referral-committee`
- **2019-01-31** Introduced, Passed on First Consideration `introduction`
- **2019-02-04** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2019-02-12** Placed on Senate State and Local Government Committee calendar for 2/19/2019
- **2019-02-13** Placed on s/c cal Property & Planning Subcommittee for 2/20/2019
- **2019-02-19** Recommended for passage, refer to Senate Calendar Committee
- **2019-02-20** Placed on cal. Local Committee for 2/27/2019
- **2019-02-20** Rec. for pass by s/c ref. to Local Committee `committee-passage-favorable`
- **2019-02-21** Placed on Senate Floor Session calendar for 2/25/2019
- **2019-02-25** Passed Senate, Ayes 30, Nays 0 `passage`
- **2019-02-26** Engrossed; ready for transmission to House
- **2019-02-27** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/6/2019
- **2019-02-27** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2019-02-27** Rec. for pass; ref to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2019-02-28** Rcvd. from S., held on H. desk.
- **2019-03-06** Placed on cal. Finance, Ways, and Means Committee for 3/12/2019
- **2019-03-06** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2019-03-12** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2019-03-13** Placed on cal. Calendar & Rules Committee for 3/14/2019
- **2019-03-14** H. Placed on Regular Calendar for 3/18/2019
- **2019-03-18** Passed H., Ayes 98, Nays 0, PNV 0 `passage`
- **2019-03-18** Subst. for comp. HB.
- **2019-03-18** Comp. SB subst.
- **2019-03-19** Enrolled and ready for signatures
- **2019-03-20** Signed by H. Speaker
- **2019-03-20** Signed by Senate Speaker
- **2019-03-22** Transmitted to Governor for action.
- **2019-03-28** Signed by Governor. `executive-signature`
- **2019-04-09** Pub. Ch. 63
- **2019-04-09** Effective date(s) 03/28/2019
- **2019-04-09** Comp. became Pub. Ch. 63

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ca78f10a-fc47-41eb-a582-1cf2c57a541c`. Confidence: reported (aggregated from official Tennessee legislature records).