---
type: "Bill"
title: "Taxes, Real Property - As enacted, authorizes, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future property taxes if certain criteria is met. - Amends TCA Title 67."
description: "Taxes, Real Property - As enacted, authorizes, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future property taxes if certain criteria is met. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "114"
identifier: "SB 198"
citation: "Tennessee SB 198 (114)"
classification: ["bill"]
subjects: ["Real Property", "Taxes"]
status: "enacted"
primary_sponsors: ["Haile"]
version_count: 3
action_count: 22
vote_count: 3
first_action: "2025-01-16"
last_action: "2026-05-27"
source: "openstates"
source_identifier: "ocd-bill/0cc2dcbe-292e-4302-921d-a50ddac25397"
source_url: "https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB0198&ga=114"
source_hash: "fdc35401473bd98edf3c881f963f8bae2a71f0982d360eb1e3b40ae145000caa"
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 198 (114) — Taxes, Real Property - As enacted, authorizes, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future property taxes if certain criteria is met. - Amends TCA Title 67.

## Version chain

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

1. **Amendment HA1136** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Amend/HA1136.pdf)
2. **Amendment SA0742** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Amend/SA0742.pdf)
3. **Current Version** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Bill/SB0198.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2026 Passed — **88–0** (pass) · lower
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 1 3/17/2026 Passed — **8–0** (pass) · upper
- FLOOR VOTE: as Amended Third Consideration 3/26/2026 Passed — **31–0** (pass) · upper

## Sponsors

- Haile — primary (person)

## Timeline

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

- **2025-01-16** Filed for introduction `filing`
- **2025-01-27** Introduced, Passed on First Consideration `introduction`
- **2025-02-10** Passed on Second Consideration, refer to Senate State and Local Government Committee `referral-committee`
- **2026-03-03** Placed on Senate State and Local Government Committee calendar for 3/10/2026
- **2026-03-10** Action deferred in Senate State and Local Government Committee to 3/17/2026
- **2026-03-11** Placed on Senate State and Local Government Committee calendar for 3/17/2026
- **2026-03-17** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 1
- **2026-03-24** Placed on Senate Regular Calendar for 3/26/2026
- **2026-03-26** Engrossed; ready for transmission to House `receipt`
- **2026-03-26** Passed Senate as amended, Ayes 31, Nays 0 `passage`
- **2026-03-26** Senate adopted Amendment (Amendment 1 - SA0742)
- **2026-03-30** Rcvd. from S., held on H. desk.
- **2026-04-21** Passed H., Ayes 88, Nays 0, PNV 0 `passage`
- **2026-04-21** Am. withdrawn. (Amendment 1 - HA1136) `amendment-withdrawal`
- **2026-04-21** Subst. for comp. HB. `substitution`
- **2026-04-27** Enrolled and ready for signatures `enrolled`
- **2026-04-30** Signed by Senate Speaker `passage`
- **2026-05-07** Signed by H. Speaker `passage`
- **2026-05-11** Transmitted to Governor for action. `executive-receipt`
- **2026-05-22** Signed by Governor. `executive-signature`
- **2026-05-27** Effective date(s) 05/22/2026
- **2026-05-27** Pub. Ch. 1049

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0cc2dcbe-292e-4302-921d-a50ddac25397`. Confidence: reported (aggregated from official Tennessee legislature records).