---
type: "Bill"
title: "Taxes, Ad Valorem - As enacted, authorizes municipal tax collectors and taxing entities to also accept partial payments of delinquent property taxes in the same manner as county trustees; requires such officials to include in their plan for accepting partial payments a description of the accounting system technology or manual processes to be used to record partial payments of delinquent property taxes and a statement indicating that funds received as partial payments on delinquent property taxes will reduce the amount of delinquent property tax, interest, statutory fees, and court costs, by relative amounts on a pro-rata basis. - Amends TCA Section 67-5-2001."
description: "Taxes, Ad Valorem - As enacted, authorizes municipal tax collectors and taxing entities to also accept partial payments of delinquent property taxes in the same manner as county trustees; requires such officials to include in their plan for accepting partial payments a description of the accounting system technology or manual processes to be used to record partial payments of delinquent property taxes and a statement indicating that funds received as partial payments on delinquent property taxes will reduce the amount of delinquent property tax, interest, statutory fees, and court costs, by relative amounts on a pro-rata basis. - Amends TCA Section 67-5-2001."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "HB 2312"
citation: "Tennessee HB 2312 (113)"
classification: ["bill"]
subjects: ["Ad Valorem", "Taxes"]
status: "enacted"
primary_sponsors: ["Baum"]
version_count: 3
action_count: 31
vote_count: 6
first_action: "2024-01-29"
last_action: "2024-05-13"
source: "openstates"
source_identifier: "ocd-bill/56f5beda-9ffd-4520-b360-60f5fb34da17"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB2312&GA=113"
source_hash: "555dbfd2eccda99b4a736b4bf17c4a3db3800e180f1ef199d912414e3a5d8558"
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 HB 2312 (113) — Taxes, Ad Valorem - As enacted, authorizes municipal tax collectors and taxing entities to also accept partial payments of delinquent property taxes in the same manner as county trustees; requires such officials to include in their plan for accepting partial payments a description of the accounting system technology or manual processes to be used to record partial payments of delinquent property taxes and a statement indicating that funds received as partial payments on delinquent property taxes will reduce the amount of delinquent property tax, interest, statutory fees, and court costs, by relative amounts on a pro-rata basis. - Amends TCA Section 67-5-2001.

## Version chain

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

1. **Amendment HA0674** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0674.pdf)
2. **Amendment SA0913** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0913.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/HB2312.pdf)

## Votes

- HOUSE LOCAL GOVERNMENT COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/12/2024 (4) — **0–0** (pass) · lower
- FLOOR VOTE: MESSAGE CALENDAR CONCUR IN SENATE AMENDMENT # 1 4/15/2024 Passed (1) — **94–1** (pass) · lower
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec for pass if am by s/c ref. to Local Government Committee 3/6/2024 (5) — **0–0** (fail) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/25/2024 Passed (2) — **93–1** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/18/2024 3/14/2024 (3) — **0–0** (fail) · lower
- FLOOR VOTE: as Amended Third Consideration 4/8/2024 Passed (1) — **31–0** (pass) · upper

## Sponsors

- Baum — primary (person)

## Timeline

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

- **2024-01-29** Filed for introduction `filing`
- **2024-01-31** Intro., P1C. `introduction`
- **2024-02-01** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2024-02-01** P2C, ref. to Local Government Committee `referral-committee`
- **2024-02-07** Placed on s/c cal Property & Planning Subcommittee for 2/14/2024
- **2024-02-14** Taken off notice for cal in s/c Property & Planning Subcommittee of Local Government Committee
- **2024-02-28** Placed on s/c cal Property & Planning Subcommittee for 3/6/2024
- **2024-03-06** Placed on cal. Local Government Committee for 3/12/2024
- **2024-03-06** Rec for pass if am by s/c ref. to Local Government Committee `referral-committee`
- **2024-03-12** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2024-03-13** Placed on cal. Calendar & Rules Committee for 3/14/2024
- **2024-03-14** H. Placed on Regular Calendar for 3/18/2024
- **2024-03-18** H. Placed on Regular Calendar for 3/25/2024
- **2024-03-18** Reset on next avail. cal.
- **2024-03-25** Passed H., as am., Ayes 93, Nays 1, PNV 0 `passage`
- **2024-03-25** Sponsor(s) Added. `sponsorship`
- **2024-03-25** H. adopted am. (Amendment 1 - HA0674) `amendment-passage`
- **2024-03-26** Engrossed; ready for transmission to Sen. `receipt`
- **2024-03-28** Received from House, Passed on First Consideration `introduction`
- **2024-04-08** Passed Senate as amended, Ayes 31, Nays 0 `passage`
- **2024-04-08** Senate adopted Amendment (Amendment 1 - SA0913)
- **2024-04-08** Senate substituted House Bill for companion Senate Bill. `substitution`
- **2024-04-11** H. Placed on Message Calendar for 4/15/2024
- **2024-04-15** H. concurred in S. am. no. 1 Ayes 94, Nays 1 PNV 1 HB2312
- **2024-04-16** Enrolled; ready for sig. of H. Speaker. `enrolled`
- **2024-04-23** Signed by Senate Speaker `passage`
- **2024-04-23** Signed by H. Speaker `passage`
- **2024-04-24** Transmitted to Governor for his action. `executive-receipt`
- **2024-05-03** Signed by Governor. `executive-signature`
- **2024-05-13** Effective date(s) 05/03/2024, 01/01/2026
- **2024-05-13** Pub. Ch. 913

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/56f5beda-9ffd-4520-b360-60f5fb34da17`. Confidence: reported (aggregated from official Tennessee legislature records).