HB 2207: Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days after the exempt use of the property began will be effective as of the date the exempt use began, if the application is made after May 20th of the year for which the exemption is sought, but prior to the end of the year; makes other related changes. - Amends TCA Title 67.
HB 2207 extends the deadline for eligible taxpayers to apply for property tax relief in Tennessee. It increases the window from 35 to 45 days after taxes become delinquent to either apply for a refund or present a credit voucher. The bill directly affects property owners who qualify for tax relief but have not yet submitted their application. This change modifies Tennessee Code Annotated Title 67, Section 67-5-701(d)(1), to adjust the application timeline.










