Taxes, Real Property - As introduced, requires a written notice of the intended seizure of personal property given by the county trustee, deputy trustee, or delinquent tax attorney that is mailed to the taxpayer's last known address be provided by certified, registered, or first class mail. - Amends TCA Title 67, Chapter 5.

SB 2129 amends Tennessee law to require that notices of intended property seizure for unpaid taxes be mailed to taxpayers' last known address using certified, registered, or first-class mail. This bill directly affects property owners facing potential tax-related property seizure by ensuring they receive written notice via a reliable mail method. The key provision adds "certified, registered, or first class mail" to the existing requirement for delivering seizure notices. This is a procedural change focused on improving notice delivery, not altering tax rates or eligibility for seizure. The bill is currently pending in the Senate State and Local Government Committee.