TN HB2323

Privilege Tax On Property Development

Failed House Rebecca Alexander (R)
Plain English Summary

The bill aimed to allow cities in Tennessee to impose a tax on property development activities within their areas. This tax would be based on existing rules that currently apply to counties. However, the bill did not pass.

At a Glance

TN HB2323 is a house bill in the Tennessee 114th General Assembly, sponsored by Rebecca Alexander (R), currently “Failed” since April 7, 2026.

We track 9,160 Tennessee bills this session, 29 of them sponsored by Rebecca Alexander.

Supporters Say

Supporters of the bill argued that allowing municipalities to levy a development tax would provide them with additional revenue to fund local infrastructure and services. They believed this measure could help cities manage growth and improve community resources effectively.

Critics Say

Critics contended that the bill would place an unnecessary financial burden on developers, potentially stifling economic growth and making housing more expensive. They expressed concerns that such a tax could deter investments in local communities.

Conflict of Interest Analysis Personal Interests
1/10
Risk Level
Low
Policy Area
Taxation
Industry Overlap
0%
Personal Conflicts
0 found

The analysis of Representative Rebecca Alexander's personal financial interests in relation to HB2323 reveals a low risk of conflict of interest. The bill pertains to the authorization of municipalities to levy a tax on property development, which primarily affects the real estate and construction industries. Representative Alexander's disclosed financial interests include ownership of a small business, employment in a funeral home, and roles related to insurance and motivational speaking. These interests do not directly align with the real estate or construction sectors that the bill impacts. Furthermore, her financial assets, such as those in banks and insurance companies, do not suggest a direct benefit from the legislation concerning property development taxes.

Sponsor's Personal Financial Interests

Unlike federal analysis based on campaign donations, state analysis examines legislators' personal financial interests — their jobs, businesses, and investments.

Type Description Industry Source
Occupation Owner of a small business — AI-researched
Employer Owner of a small business — TN Legislature bio
Employer DILLOW- TAYLOR FUNERAL HOME — TN Ethics Commission
Employer STORY TELLING/MOTIVATIONAL SPEAKING — TN Ethics Commission
Employer MODERN WOODMAN — TN Ethics Commission
Employer SS — TN Ethics Commission
Asset JACKSON NATL LIFE; MODERN WOODMAN; FARM BUREAU — TN Ethics Commission
Asset MOUNTAIN COMMERCE BANK; NORTHWESTERN MUTUAL; RAYMOND JAMES; FIRST TN HORIZON BANK; AMERITAS; EASTMAN CREDIT UNION — TN Ethics Commission
Occupation Other, FUNERAL DIRECTOR; INSURANCE PRODUCER FOR PRE NEED; SALES AGENT FOR PRE NEED — TN Ethics Commission

Items marked "AI-researched" are generated from public sources but have not been independently verified. Verified data is sourced from official legislature websites and disclosure filings.

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About This Analysis

This summary was generated using AI from the bill's official text and metadata. Data sourced from LegiScan and the Tennessee General Assembly. Conflict analysis examines the sponsor's personal financial interests for potential overlaps with the bill's subject matter.

Frequently Asked Questions
What does TN HB2323 do?

The bill aimed to allow cities in Tennessee to impose a tax on property development activities within their areas. This tax would be based on existing rules that currently apply to counties. However, the bill did not pass.

What is the status of TN HB2323?

TN HB2323 is currently “Failed” in the Tennessee legislature.

Who sponsored TN HB2323?

Rebecca Alexander (R) sponsored TN HB2323.