Daily Tax Report: State

Tennessee AG Releases Opinion on Legislative Authority to Provide Property Tax Relief to Senior Citizens

March 17, 2020, 5:00 AM

The Tennessee Attorney General (AG) March 12 released an advisory opinion on the General Assembly’s authority to enact legislation to protect low-income and disabled senior citizens’ access to housing and to provide them relief from property tax debts and the potential delinquent tax sale of their property. The AG opined that the general assembly has the authority to pass such legislation, as long as it is consistent with the U.S. and the state constitutions and the tax relief doesn’t impose any obligations on counties or municipalities. Examples of constitutional protections include: 1) existing, private contractual relations protected under the Contracts...

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