Taxes, Ad Valorem - As introduced, clarifies that a notification sent by email from the assessor to a taxpayer of a change in the classification or assessed valuation of the taxpayer's property is effective when electronically sent. - Amends TCA Title 67, Chapter 5.

HB 1670 clarifies that property tax notifications about changes in property classification or value can be sent via email by assessors, effective when electronically sent. It directly affects property taxpayers who receive these notifications and assessors who issue them. The bill amends Tennessee law to allow email as a valid alternative to U.S. mail for these notifications, while maintaining mail as the default method. Previously, mail notifications were only effective when mailed; this change explicitly states email notifications are effective upon sending. The bill does not require email use but provides it as a permitted method.