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.

SB 1675 amends Tennessee property tax law to allow county assessors to send notifications about changes in property classification or assessed value via email, with the notification being effective when electronically sent. This replaces the previous requirement that such notifications must be sent by U.S. mail and effective upon mailing. The bill directly affects property taxpayers in Tennessee who receive these official tax notices, as it introduces email as a valid alternative to physical mail. The change ensures email notifications carry the same legal effect as mailed notices from the moment they are sent.