---
type: "Bill"
title: "Equalization Board - As enacted, authorizes the executive secretary of the state board of equalization to manage appeals before the board; authorizes the board, the executive secretary, or the executive secretary's designee to determine if a property no longer qualifies for a property tax exemption or to modify the tax-exempt status of a property; makes other related revisions. - Amends TCA Section 4-3-5105 and Title 67, Chapter 5."
description: "Equalization Board - As enacted, authorizes the executive secretary of the state board of equalization to manage appeals before the board; authorizes the board, the executive secretary, or the executive secretary's designee to determine if a property no longer qualifies for a property tax exemption or to modify the tax-exempt status of a property; makes other related revisions. - Amends TCA Section 4-3-5105 and Title 67, Chapter 5."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 1677"
citation: "Tennessee SB 1677 (112)"
classification: ["bill"]
subjects: ["Equalization Board"]
status: "enacted"
primary_sponsors: ["Leatherwood", "Walley"]
version_count: 3
action_count: 34
vote_count: 5
first_action: "2022-01-10"
last_action: "2022-04-04"
source: "openstates"
source_identifier: "ocd-bill/92572570-584f-4c20-b71e-8d400af837b2"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1677&GA=112"
source_hash: "324c0982a2a8465b8c7b6c3f38293ce4efad3423d9d67ab34d536e07b7d1e475"
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 1677 (112) — Equalization Board - As enacted, authorizes the executive secretary of the state board of equalization to manage appeals before the board; authorizes the board, the executive secretary, or the executive secretary's designee to determine if a property no longer qualifies for a property tax exemption or to modify the tax-exempt status of a property; makes other related revisions. - Amends TCA Section 4-3-5105 and Title 67, Chapter 5.

## Version chain

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

1. **Amendment HA0522** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA0522.pdf)
2. **Amendment SA0500** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/SA0500.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB1677.pdf)

## Votes

- HOUSE LOCAL GOVERNMENT COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 2/22/2022 — **0–0** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 2/28/2022 Passed (1) — **94–0** (pass) · lower
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0 2/22/2022 Passed (2) — **9–0** (pass) · upper
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec for pass if am by s/c ref. to Local Government Committee 2/15/2022 — **0–0** (fail) · lower
- FLOOR VOTE: as Amended Third Consideration 2/28/2022 Passed (1) — **31–0** (pass) · upper

## Sponsors

- Leatherwood — primary (person)
- Walley — primary (person)

## Timeline

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

- **2022-01-10** Filed for introduction `introduction, reading-1`
- **2022-01-12** Introduced, Passed on First Consideration `introduction`
- **2022-01-12** Filed for introduction `introduction, reading-1`
- **2022-01-13** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2022-01-13** Intro., P1C. `introduction`
- **2022-01-19** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2022-01-19** P2C, ref. to Local Government Committee `referral-committee`
- **2022-02-09** Placed on Senate State and Local Government Committee calendar for 2/15/2022
- **2022-02-09** Placed on s/c cal Property & Planning Subcommittee for 2/15/2022
- **2022-02-15** Placed on Senate State and Local Government Committee calendar for 2/22/2022
- **2022-02-15** Action deferred in Senate State & Local Government Committee to 2/22/2022
- **2022-02-15** Rec for pass if am by s/c ref. to Local Government Committee `referral-committee`
- **2022-02-16** Placed on cal. Local Government Committee for 2/22/2022
- **2022-02-22** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0
- **2022-02-22** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2022-02-23** Placed on cal. Calendar & Rules Committee for 2/24/2022
- **2022-02-24** Placed on Senate Regular Calendar for 2/28/2022
- **2022-02-24** H. Placed on Regular Calendar for 2/28/2022
- **2022-02-28** Passed H., Ayes 94, Nays 0, PNV 0 `passage`
- **2022-02-28** Am. withdrawn. (Amendment 1 - HA0522) `amendment-withdrawal`
- **2022-02-28** Subst. for comp. HB.
- **2022-02-28** Engrossed; ready for transmission to House
- **2022-02-28** Passed Senate as amended, Ayes 31, Nays 0 `passage`
- **2022-02-28** Senate adopted Amendment (Amendment 1 - SA0500)
- **2022-02-28** Comp. SB subst.
- **2022-02-28** Sponsor(s) Added.
- **2022-03-01** Enrolled and ready for signatures
- **2022-03-02** Signed by Senate Speaker
- **2022-03-09** Transmitted to Governor for action.
- **2022-03-09** Signed by H. Speaker
- **2022-03-18** Signed by Governor. `executive-signature`
- **2022-04-04** Effective date(s) 03/18/2022
- **2022-04-04** Pub. Ch. 698
- **2022-04-04** Comp. became Pub. Ch. 698

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/92572570-584f-4c20-b71e-8d400af837b2`. Confidence: reported (aggregated from official Tennessee legislature records).