{"data":{"id":"us-tn/tenn.-code-ann.-67-5-2013","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-2013","heading":"De minimus property tax","body":"(a) With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may: (1) Decline to bill the tax; (2) Decline to refer the tax for further collection; or (3) Abate any penalty or interest otherwise due for late payment of the tax. (b) The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations. Added by 2017 Tenn. Acts, ch. 312,s 1, eff. 5/5/2017.\n(a) With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may: (1) Decline to bill the tax; (2) Decline to refer the tax for further collection; or (3) Abate any penalty or interest otherwise due for late payment of the tax.\n(1) Decline to bill the tax;\n(2) Decline to refer the tax for further collection; or\n(3) Abate any penalty or interest otherwise due for late payment of the tax.\n(b) The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations.","path":["TN Code","Title 67","Chapter 5"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"a64d18957e9dd256c7597c2bd420338537231047e760c19b1b74dc93ea14e633","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-2012","next":"us-tn/tenn.-code-ann.-67-5-202"},"notice":"GroundRules: Original legal text. Not legal advice."}