Taxes, Ad Valorem - As introduced, requires the notice submitted by the state board of equalization to a county mayor on whether an extension of time to complete a property reappraisal program is justified to be in writing. - Amends TCA Title 5; Title 6; Title 7; Title 9; Title 12 and Title 67.

HB 2424 requires the state board of equalization to provide written notice to county mayors when extending deadlines for property reappraisal programs. This bill amends Tennessee Code Section 67-5-1609 by replacing the phrase "shall notify" with "shall notify in writing," mandating formal documentation of such extensions. The change directly affects the state board of equalization and county mayors, ensuring written records for transparency in property tax administration. It does not alter tax rates or reappraisal procedures, only the format of the notification.