Senate Bill 1706, also known as House Bill 1935, amends Tennessee Code Annotated, Title 67, Chapter 5, by adding a new provision that protects taxpayers who have pending appeals regarding property tax assessments. Specifically, the bill stipulates that a city or county collecting official cannot require a taxpayer to pay the full amount of tax due while an appeal is in process before the county or state boards of equalization.

This legislation aims to alleviate the financial burden on taxpayers during the appeal process, ensuring that they are not penalized for disputing their property tax assessments. The bill is set to take effect immediately upon becoming law, emphasizing the urgency of its implementation for the welfare of the public.