Taxes, Real Property - As introduced, prohibits a city or county collecting official from requiring a taxpayer to pay the full tax due for an assessment for which an appeal is pending before the county or state boards of equalization. - Amends TCA Title 67, Chapter 5.

SB 1706 (Tennessee) prevents cities and counties from requiring property taxpayers to pay the full tax bill while their property tax assessment appeal is pending before county or state boards of equalization. This bill directly affects homeowners and property owners who have filed formal disputes over their tax assessments. The key provision prohibits collecting officials from demanding full payment during the appeal process, ensuring taxpayers aren't forced to pay contested amounts before a decision is made. The change applies to all property tax appeals processed through county or state equalization boards under Tennessee law.