# Tenn. Code Ann. § 67-5-103: Taxation by municipality > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-103 ## Section - **Citation:** Tenn. Code Ann. § 67-5-103 - **Heading:** Taxation by municipality - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 5 / Section 67-5-103 ## Text (a) Taxes on property for municipal purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law, and shall be collected by the same officers at the time and in the manner prescribed for the collection of county taxes, except as otherwise provided by law. (b) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973. (c) With respect to municipalities that fund all or part of the cost of waste disposal by special assessment to the property owner, as authorized in § 6-2-201(19) , the special assessment may be billed in the same manner as municipal real property taxes and the special assessment may be billed on the real property tax notices, but shall not constitute a lien on any affected property or accrue any penalties or interest for late payment. Any municipality that exercises this method of waste disposal by special assessment shall bear all costs of system modifications necessary to prepare property tax notices. (d) A municipality that imposes a storm water user's fee, pursuant to § 68-221-1107 , may bill such fee, upon passage of an ordinance by a two-thirds (2/3) majority of the legislative body, in the same manner as municipal real property taxes and add such fee to the real property tax notices. This subsection (d) applies in any municipality having a population of not less than fifty-one thousand (51,000) nor more than fifty-two thousand (52,000) and located in a county with a population of not less than one hundred sixty thousand six hundred (160,600) nor more than one hundred sixty thousand seven hundred (160,700), according to the 2010 federal census or any subsequent federal census. Amended by 2018 Tenn. Acts, ch. 922,s 1, eff. 5/1/2018. Amended by 2015 Tenn. Acts, ch. 44,s 2, eff. 3/27/2015. Acts 1907, ch. 602, § 40; Shan., § 811a1; Code 1932, § 1483; Acts 1951, ch. 238, § 3; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1010; Acts 1996, ch. 974, § 1. (a) Taxes on property for municipal purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law, and shall be collected by the same officers at the time and in the manner prescribed for the collection of county taxes, except as otherwise provided by law. (b) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973. (c) With respect to municipalities that fund all or part of the cost of waste disposal by special assessment to the property owner, as authorized in § 6-2-201(19) , the special assessment may be billed in the same manner as municipal real property taxes and the special assessment may be billed on the real property tax notices, but shall not constitute a lien on any affected property or accrue any penalties or interest for late payment. Any municipality that exercises this method of waste disposal by special assessment shall bear all costs of system modifications necessary to prepare property tax notices. me manner as municipal real property taxes and the special assessment may be billed on the real property tax notices, but shall not constitute a lien on any affected property or accrue any penalties or interest for late payment. Any municipality that exercises this method of waste disposal by special assessment shall bear all costs of system modifications necessary to prepare property tax notices. (d) A municipality that imposes a storm water user's fee, pursuant to § 68-221-1107 , may bill such fee, upon passage of an ordinance by a two-thirds (2/3) majority of the legislative body, in the same manner as municipal real property taxes and add such fee to the real property tax notices. This subsection (d) applies in any municipality having a population of not less than fifty-one thousand (51,000) nor more than fifty-two thousand (52,000) and located in a county with a population of not less than one hundred sixty thousand six hundred (160,600) nor more than one hundred sixty thousand seven hundred (160,700), according to the 2010 federal census or any subsequent federal census. Amended by 2018 Tenn. Acts, ch. 922,s 1, eff. 5/1/2018. Amended by 2015 Tenn. Acts, ch. 44,s 2, eff. 3/27/2015. Acts 1907, ch. 602, § 40; Shan., § 811a1; Code 1932, § 1483; Acts 1951, ch. 238, § 3; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1010; Acts 1996, ch. 974, § 1. ## Nearby sections - [Tenn. Code Ann. § 67-5-101 Property subject to tax generally](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-101.md) - [Tenn. Code Ann. § 67-5-102 Taxation by county](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-102.md) - [Tenn. Code Ann. § 67-5-103 Taxation by municipality](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-103.md) - [Tenn. Code Ann. § 67-5-104 Locality does not meet municipality requirements](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-104.md) - [Tenn. Code Ann. § 67-5-105 Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-105.md) - [Tenn. Code Ann. § 67-5-201 Real property transferred between exempt and nonexempt persons](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-201.md) - [Tenn. Code Ann. § 67-5-202 Trust estates](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-202.md) - [Tenn. Code Ann. § 67-5-203 Government property](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-203.md) - [Tenn. Code Ann. § 67-5-204 Public ways](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-204.md) - [Tenn. Code Ann. § 67-5-205 Government bonds and notes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-205.md) - [Tenn. Code Ann. § 67-5-206 Housing authorities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-206.md) - [Tenn. Code Ann. § 67-5-207 Religious, charitable, scientific, educational institutions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-207.md) - [Tenn. Code Ann. § 67-5-208 Recycling waste products](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-208.md) - [Tenn. Code Ann. § 67-5-209 Private act hospital authorities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-209.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-103. Check the current official text before relying on it. Not legal advice.