Taxes, Real Property - As introduced, requires, instead of allows, a city or county collecting official to accept the disputed portion of property tax under appeal if the taxpayer pays the full tax due before the delinquency date. - Amends TCA Title 67, Chapter 5.

SB 1472 amends Tennessee property tax law to require cities and counties to accept the disputed portion of a property tax bill if the taxpayer pays the full amount due before the delinquency date. This directly affects property owners appealing their tax assessments, as it changes the current option ("allows") to a mandatory requirement ("requires"). The key provision removes discretion from local tax officials, ensuring that timely payment of the full tax obligation triggers acceptance of the disputed amount. The bill does not alter tax rates or create new fees, only clarifying the process for taxpayers who pay before the deadline.