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.

SB 2271 requires the state board of equalization to provide written notice to county mayors when justifying an extension for property reappraisal programs. This bill amends Tennessee Code Annotated, Section 67-5-1609, changing the requirement from a general notification to a mandatory written notice. The change directly affects the state board of equalization (which handles property tax assessments) and county mayors (who oversee local property tax administration). It creates a formal written record for these justifications, improving clarity in the property tax reassessment process.