Tax & Accounting Blog

County Assessors in Tennessee are now permitted to require electronic filing for tangible personal property

Blog, ONESOURCE, ONESOURCE Property Tax June 4, 2014

Tenn. Code Ann. §67-5-902 has been amended, adding a new subsection that allows the following:

With the director of property assessments approval, county assessors may require electronic filing for tangible personal property schedules. For any year electronic filing is required by the county, the filing deadline is extended to April 15th. Tangible personal property assessments may be appealed directly to the State Board of Equalization until 45 days after the assessment change notice is sent. L. 2014, S1128 (c.938), effective 05/19/2014