republic-os/legislation/us/states/tn/112/sb-1262.md

---
type: "Bill"
title: "Taxes, Privilege - As enacted, authorizes a local governing body to pass a resolution or ordinance requiring 50 percent of the residential development tax levied under the County Powers Relief Act to be paid at the time of application for a building permit and the remaining 50 percent of the tax to be paid prior to the issuance of a certificate of occupancy. - Amends TCA Title 67, Chapter 4, Part 29."
description: "Taxes, Privilege - As enacted, authorizes a local governing body to pass a resolution or ordinance requiring 50 percent of the residential development tax levied under the County Powers Relief Act to be paid at the time of application for a building permit and the remaining 50 percent of the tax to be paid prior to the issuance of a certificate of occupancy. - Amends TCA Title 67, Chapter 4, Part 29."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 1262"
citation: "Tennessee SB 1262 (112)"
classification: ["bill"]
subjects: ["Privilege", "Taxes"]
status: "enacted"
primary_sponsors: ["Baum", "Reeves"]
version_count: 1
action_count: 43
vote_count: 9
first_action: "2021-02-10"
last_action: "2021-05-05"
source: "openstates"
source_identifier: "ocd-bill/725eaa1f-65f2-4079-b699-b32fb9ae2fdf"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1262&GA=112"
source_hash: "47f5614354b5ddd5a2a6f65f74b5e558ab91977ddd9131c729e9ed8e5ea41f0b"
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 1262 (112) — Taxes, Privilege - As enacted, authorizes a local governing body to pass a resolution or ordinance requiring 50 percent of the residential development tax levied under the County Powers Relief Act to be paid at the time of application for a building permit and the remaining 50 percent of the tax to be paid prior to the issuance of a certificate of occupancy. - Amends TCA Title 67, Chapter 4, Part 29.

## Version chain

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

1. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB1262.pdf)

## Votes

- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/24/2021 (5) — **0–0** (pass) · lower
- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 4/12/2021 Passed (2) — **91–2** (pass) · lower
- FLOOR VOTE: Motion to Adopt 4/5/2021 Passed (1) — **32–0** (pass) · upper
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/30/2021 Passed (2) — **9–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/6/2021 (4) — **0–0** (pass) · lower
- FLOOR VOTE: PASSAGE ON THIRD CONSIDERATION 4/12/2021 Passed (1) — **91–2** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 4/12/2021 4/8/2021 (3) — **0–0** (fail) · lower
- HOUSE LOCAL GOVERNMENT COMMITTEE: Rec. for pass; ref to Finance, Ways, and Means Committee 3/16/2021 (6) — **0–0** (pass) · lower
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec. for pass by s/c ref. to Local Government Committee 3/9/2021 (7) — **0–0** (pass) · lower

## Sponsors

- Baum — primary (person)
- Reeves — primary (person)

## Timeline

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

- **2021-02-10** Filed for introduction `introduction, reading-1`
- **2021-02-11** Introduced, Passed on First Consideration `introduction`
- **2021-02-11** Filed for introduction `introduction, reading-1`
- **2021-02-22** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2021-02-22** Intro., P1C. `introduction`
- **2021-02-24** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2021-02-24** P2C, ref. to Local Government Committee `referral-committee`
- **2021-02-24** Sponsor(s) Added.
- **2021-03-03** Placed on s/c cal Property & Planning Subcommittee for 3/9/2021
- **2021-03-09** Rec. for pass by s/c ref. to Local Government Committee `committee-passage-favorable`
- **2021-03-10** Placed on cal. Local Government Committee for 3/16/2021
- **2021-03-16** Placed on Senate State and Local Government Committee calendar for 3/23/2021
- **2021-03-16** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-03-16** Rec. for pass; ref to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-03-17** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/24/2021
- **2021-03-23** Placed on Senate State and Local Government Committee calendar for 3/24/2021
- **2021-03-23** Action deferred in Senate State and Local Government Committee to 3/24/2021
- **2021-03-24** Placed on Senate State and Local Government Committee calendar for 3/30/2021
- **2021-03-24** Action deferred in Senate State and Local Government Committee to 3/30/2021
- **2021-03-24** Placed on cal. Finance, Ways, and Means Committee for 3/30/2021
- **2021-03-24** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-03-30** Recommended for passage, refer to Senate Calendar Committee
- **2021-03-30** Action def. in Finance, Ways, and Means Committee to 4/6/2021
- **2021-03-31** Placed on cal. Finance, Ways, and Means Committee for 4/6/2021
- **2021-04-01** Placed on Senate Consent Calendar 2 for 4/5/2021
- **2021-04-05** Engrossed; ready for transmission to House
- **2021-04-05** Passed Senate, Ayes 32, Nays 0 `passage`
- **2021-04-06** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2021-04-07** Placed on cal. Calendar & Rules Committee for 4/8/2021
- **2021-04-08** Rcvd. from S., held on H. desk.
- **2021-04-08** H. Placed on Consent Calendar for 4/12/2021
- **2021-04-12** Passed H., Ayes 91, Nays 2, PNV 0 `passage`
- **2021-04-12** Subst. for comp. HB.
- **2021-04-12** Comp. SB subst.
- **2021-04-12** Sponsor(s) Added.
- **2021-04-14** Enrolled and ready for signatures
- **2021-04-20** Signed by Senate Speaker
- **2021-04-21** Signed by H. Speaker
- **2021-04-22** Transmitted to Governor for action.
- **2021-04-30** Signed by Governor. `executive-signature`
- **2021-05-05** Effective date(s) 04/30/2021
- **2021-05-05** Pub. Ch. 273
- **2021-05-05** Comp. became Pub. Ch. 273

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/725eaa1f-65f2-4079-b699-b32fb9ae2fdf`. Confidence: reported (aggregated from official Tennessee legislature records).