Taxes, Real Property - As introduced, prohibits a city or county collecting official from requiring a taxpayer to pay the full tax due for an assessment for which an appeal is pending before the county or state boards of equalization. - Amends TCA Title 67, Chapter 5.

HB 1935 prohibits local city or county tax collectors from requiring property taxpayers to pay the full tax amount while an appeal of their property assessment is pending before county or state boards of equalization. This directly affects homeowners and property owners who have filed tax appeals but are still waiting for a resolution. The bill’s key provision states that officials cannot demand full payment during this active appeal period, ensuring taxpayers aren’t forced to pay disputed amounts before their case is reviewed. It amends Tennessee’s property tax code to clarify this process without creating new fees or penalties. The bill focuses on streamlining the appeals process by preventing premature tax collection.