Taxes, Personal Property - As introduced, authorizes, subject to a two-thirds vote of the legislative body, the county trustee or other property tax collecting official in Hamilton County to decline to bill or refer for collection a de minimis personal property tax totaling less than $20 under certain circumstances. - Amends TCA Section 67-5-2013.

HB 1083 allows Hamilton County (and similarly sized counties) tax officials to skip billing or collecting personal property taxes under $20 per taxpayer, or waive late penalties for such small amounts. It requires a two-thirds vote by the county legislative body to adopt this policy. The bill specifies that officials must track these tiny tax amounts and may collect them later if the same account is paid for a different year, without violating tax collection deadlines. This directly affects Hamilton County residents with minimal personal property tax obligations.