Senate Bill 1706 amends Tennessee Code Annotated, Title 67, Chapter 5, by adding a new provision that prohibits city or county collecting officials from requiring taxpayers to pay the full amount of property tax due on assessments that are currently under appeal before the county or state boards of equalization. This change aims to alleviate the financial burden on taxpayers who are contesting their property tax assessments.

The bill is set to take effect immediately upon becoming law, emphasizing the urgency of providing relief to taxpayers engaged in the appeals process. This legislative change reflects a commitment to ensuring fairness in the property tax system while allowing taxpayers the opportunity to challenge assessments without the immediate pressure of full payment.