TN HB1846

Rollback Taxes

Introduced House Ed Butler (R)
Plain English Summary

This bill proposes to remove the responsibility for rollback taxes when agricultural, forest, or open space land with a greenbelt classification is sold. It also requires that new buyers of such property submit an application to renew its greenbelt classification.

Supporters Say

Supporters of the bill argue that it encourages the sale and preservation of agricultural and open space lands by eliminating financial penalties associated with rollback taxes. They believe this will promote sustainable land use and support local farmers and landowners.

Critics Say

Critics of the bill may contend that eliminating rollback taxes could lead to reduced revenue for local governments that rely on these taxes for funding essential services. They might also argue that the changes could incentivize land speculation and undermine the integrity of land conservation efforts.

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

The analysis of HB1846, which pertains to rollback taxes on agricultural, forest, or open space land with a greenbelt classification, reveals no direct conflicts of interest with Representative Ed Butler's personal financial interests. Representative Butler's primary occupation as an attorney and ownership of Butler & Associates Law Firm do not intersect with the agricultural, forestry, or real estate sectors directly impacted by this bill. Additionally, his employment with AE FIRE PROTECTION does not relate to the bill's focus on land classification and taxation.

The bill's provisions aim to eliminate liability for rollback taxes when such land is sold and require new applications for greenbelt classification renewal. These legislative changes primarily affect landowners and those involved in real estate transactions within the agricultural and forestry sectors. Since Representative Butler's documented financial interests are in the legal and fire protection industries, there is no apparent pathway for personal financial gain from the bill's enactment.

Given the absence of any direct or indirect financial interests in the affected industries, the risk of conflict of interest is deemed low. This conclusion is based on the available data regarding Representative Butler's professional and business engagements.

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 Attorney Lawyers/Law Firms AI-researched
Employer Butler & Associates Law Firm Lawyers/Law Firms TN Legislature bio
Business Owner Owner of Butler & Associates Law Firm Lawyers/Law Firms TN Legislature bio
Employer AE FIRE PROTECTION 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.