| TN | SB0539 | Pass | As enacted, establishes the process for property tax assessment and valuation of multi-unit rental housing that receives a federal, state, or local incentive based on low-income renter restrictions. - Amends TCA Title 7; Title 13; Title 48; Title 49;...
[Detail][Text][Discuss] | 2026-05-27
Effective date(s) 05/22/2026, 07/01/2026 |
| TN | HB0753 | Pass | As enacted, establishes the process for property tax assessment and valuation of multi-unit rental housing that receives a federal, state, or local incentive based on low-income renter restrictions. - Amends TCA Title 7; Title 13; Title 48; Title 49;...
[Detail][Text][Discuss] | 2026-05-27
Comp. became Pub. Ch. 1053 |
| TN | SB1326 | Pass | As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain ...
[Detail][Text][Discuss] | 2026-05-27
Effective date(s) 05/22/2026 |
| TN | HB1380 | Pass | As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain ...
[Detail][Text][Discuss] | 2026-05-27
Comp. became Pub. Ch. 1063 |
| TN | SB0198 | Pass | As enacted, authorizes, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future property taxes if certain cr...
[Detail][Text][Discuss] | 2026-05-27
Effective date(s) 05/22/2026 |
| TN | HB0162 | Pass | As enacted, authorizes, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future property taxes if certain cr...
[Detail][Text][Discuss] | 2026-05-27
Comp. became Pub. Ch. 1049 |
| TN | HB1932 | Pass | As enacted, revises standards for the length of the redemption period for a property subject to a tax sale based on whether the period of delinquency is three years or less or is more than three years. - Amends TCA Section 67-5-2701.
[Detail][Text][Discuss] | 2026-05-18
Comp. became Pub. Ch. 971 |
| TN | SB1983 | Pass | As enacted, revises standards for the length of the redemption period for a property subject to a tax sale based on whether the period of delinquency is three years or less or is more than three years. - Amends TCA Section 67-5-2701.
[Detail][Text][Discuss] | 2026-05-18
Effective date(s) 07/01/2026 |
| TN | HB0890 | Pass | As enacted, limits the authority of a special purpose corporation to negotiate and enter into PILOT agreements with the corporation's lessees, as delegated to it by a municipality, if certain written notice is not provided to certain chief executive ...
[Detail][Text][Discuss] | 2026-05-05
Comp. became Pub. Ch. 820 |
| TN | SB1398 | Pass | As enacted, limits the authority of a special purpose corporation to negotiate and enter into PILOT agreements with the corporation's lessees, as delegated to it by a municipality, if certain written notice is not provided to certain chief executive ...
[Detail][Text][Discuss] | 2026-05-05
Effective date(s) 04/27/2026 |
| TN | SB0651 | Intro
Sine Die | As introduced, revises the formula for calculating tax relief on real property owned by eligible disabled veterans so that in determining the amount of relief to such a taxpayer, the assessed value on the first $175,000 of full market value is to be ...
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | HB2409 | Intro
Sine Die | As introduced, adds an exception to the requirement that mineral and other interests in real property are assessed to the owner of the real property. - Amends TCA Title 67, Chapter 5.
[Detail][Text][Discuss] | 2026-04-16
To House Finance, Ways & Means Subcommittee |
| TN | HB1846 | Intro
Sine Die | As introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land with a greenbelt classification when the land is sold; requires that a buyer of property with a greenbelt classification submit a new application to re...
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | SB2064 | Intro
Sine Die | As introduced, requires a local governmental entity to hold a referendum to approve a property tax increase that exceeds specified thresholds. - Amends TCA Title 48 and Title 67, Chapter 5.
[Detail][Text][Discuss] | 2026-04-13
To Senate State and Local Government Committee |
| TN | HB2406 | Intro
Sine Die | As introduced, increases exemption to a maximum of 400 acres for certain nonprofit entities. - Amends TCA Section 67-5-212.
[Detail][Text][Discuss] | 2026-04-13
Taken off notice for cal. in State & Local Government Committee |
| TN | HB0436 | Intro
Sine Die | As introduced, revises the formula for calculating tax relief on real property owned by eligible disabled veterans so that in determining the amount of relief to such a taxpayer, the assessed value on the first $175,000 of full market value is to be ...
[Detail][Text][Discuss] | 2026-04-09
To House Finance, Ways & Means Subcommittee |
| TN | HB1873 | Intro
Sine Die | As introduced, requires a local governmental entity to hold a referendum to approve a property tax increase that exceeds specified thresholds. - Amends TCA Title 48 and Title 67, Chapter 5.
[Detail][Text][Discuss] | 2026-04-08
Taken off notice for cal. in State & Local Government Committee |
| TN | SB2416 | Engross
Sine Die | As introduced, adds an exception to the requirement that mineral and other interests in real property are assessed to the owner of the real property. - Amends TCA Title 67, Chapter 5.
[Detail][Text][Discuss] | 2026-04-02
Rcvd. from S., held on H. desk. |
| TN | SB1824 | Fail | As introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land with a greenbelt classification when the land is sold; requires that a buyer of property with a greenbelt classification submit a new application to re...
[Detail][Text][Discuss] | 2026-03-31
Failed in Senate State and Local Government Committee |
| TN | SB1916 | Intro
Sine Die | As introduced, redefines "movable structure" for purposes of classification and assessment of property so that a mobile home or other movable structure that is used as a residence or apartment must be used permanently as such instead of temporarily o...
[Detail][Text][Discuss] | 2026-03-24
To Senate State and Local Government Committee |
| TN | SB2002 | Intro
Sine Die | As introduced, limits the setting of the tax rate on property by a county, municipality, metropolitan government, or other taxing entity in any fiscal year at a rate that would render in total receipts from all levies an amount more than the receipts...
[Detail][Text][Discuss] | 2026-03-24
To Senate State and Local Government Committee |
| TN | SB2129 | Intro
Sine Die | 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...
[Detail][Text][Discuss] | 2026-03-24
To Senate State and Local Government Committee |
| TN | SB2054 | Engross
Sine Die | As introduced, increases exemption to a maximum of 400 acres for certain nonprofit entities. - Amends TCA Section 67-5-212.
[Detail][Text][Discuss] | 2026-03-19
Rcvd. from S., held on H. desk. |
| TN | HB1779 | Intro
Sine Die | 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...
[Detail][Text][Discuss] | 2026-03-18
No Action Taken |
| TN | HB1969 | Intro
Sine Die | As introduced, redefines "movable structure" for purposes of classification and assessment of property so that a mobile home or other movable structure that is used as a residence or apartment must be used permanently as such instead of temporarily o...
[Detail][Text][Discuss] | 2026-03-18
Taken off notice for cal. in State & Local Government Committee |
| TN | HB2607 | Intro
Sine Die | As introduced, limits the setting of the tax rate on property by a county, municipality, metropolitan government, or other taxing entity in any fiscal year at a rate that would render in total receipts from all levies an amount more than the receipts...
[Detail][Text][Discuss] | 2026-03-11
Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee |
| TN | HB1716 | Fail | As introduced, sets the value of residential property for tax purposes at the higher of the most recent price paid for the property or the value attributed to the property by a financial institution when the owner refinances the mortgage on the prope...
[Detail][Text][Discuss] | 2026-03-04
Failed in s/c Cities & Counties Subcommittee of State & Local Government Committee |
| TN | SB1706 | Intro
Sine Die | As introduced, prohibits a city or county collecting official from requiring a taxpayer to pay the full tax due for an assessment for which an appeal is pending before the county or state boards of equalization. - Amends TCA Title 67, Chapter 5.
[Detail][Text][Discuss] | 2026-03-03
To Senate State and Local Government Committee |
| TN | SB2439 | Intro
Sine Die | As introduced, urges the comptroller of the treasury to study the feasibility and potential impacts of establishing the value of all residential property as the most recent price paid for the property in lieu of assessors of property appraising the v...
[Detail][Text][Discuss] | 2026-03-02
To Senate State and Local Government Committee |
| TN | SB2075 | Intro
Sine Die | As introduced, requires the comptroller of the treasury to provide required cost and income limit estimates for property tax relief to the directors of the office of legislative budget analysis in addition to the members of the general assembly. - Am...
[Detail][Text][Discuss] | 2026-02-05
To Senate State and Local Government Committee |
| TN | SB2074 | Intro
Sine Die | As introduced, enacts the "Local Government Revenue Stability Act," which replaces property taxes with a statewide 4 percent surtax on the sale of goods and services to be collected in the same manner as the sales and use tax and disbursed to local g...
[Detail][Text][Discuss] | 2026-02-05
To Senate State and Local Government Committee |
| TN | SB2411 | Intro
Sine Die | As introduced, sets the value of residential property for tax purposes at the higher of the most recent price paid for the property or the value attributed to the property by a financial institution when the owner refinances the mortgage on the prope...
[Detail][Text][Discuss] | 2026-02-05
To Senate State and Local Government Committee |
| TN | HB2265 | Intro
Sine Die | As introduced, urges the comptroller of the treasury to study the feasibility and potential impacts of establishing the value of all residential property as the most recent price paid for the property in lieu of assessors of property appraising the v...
[Detail][Text][Discuss] | 2026-02-05
Assigned to s/c Cities & Counties Subcommittee |
| TN | HB1935 | Intro
Sine Die | As introduced, prohibits a city or county collecting official from requiring a taxpayer to pay the full tax due for an assessment for which an appeal is pending before the county or state boards of equalization. - Amends TCA Title 67, Chapter 5.
[Detail][Text][Discuss] | 2026-02-04
Assigned to s/c Cities & Counties Subcommittee |
| TN | SB1472 | Intro
Sine Die | As introduced, requires, instead of allows, a city or county collecting official to accept the disputed portion of property tax under appeal if the taxpayer pays the full tax due before the delinquency date. - Amends TCA Title 67, Chapter 5.
[Detail][Text][Discuss] | 2026-01-12
Withdrawn. |
| TN | SB0986 | Intro
Sine Die | As introduced, requires half the revenue collected from recordation taxes be returned to the county in which the real property is located on a recurring basis; applies to transfers of real property on or after July 1, 2025. - Amends TCA Section 67-4-...
[Detail][Text][Discuss] | 2025-02-12
To Senate State and Local Government Committee |
| TN | SB1173 | Intro
Sine Die | As introduced, revises the property tax relief program for elderly, low-income homeowners to provide tiered property tax reimbursements based on the taxpayer's age. - Amends TCA Title 67, Chapter 5, Part 7.
[Detail][Text][Discuss] | 2025-02-12
To Senate State and Local Government Committee |
| TN | HB0941 | Intro
Sine Die | As introduced, revises the property tax relief program for elderly, low-income homeowners to provide tiered property tax reimbursements based on the taxpayer's age. - Amends TCA Title 67, Chapter 5, Part 7.
[Detail][Text][Discuss] | 2025-02-06
Assigned to s/c Cities & Counties Subcommittee |
| TN | HB0095 | Intro
Sine Die | As introduced, requires half the revenue collected from recordation taxes be returned to the county in which the real property is located on a recurring basis; applies to transfers of real property on or after July 1, 2025. - Amends TCA Section 67-4-...
[Detail][Text][Discuss] | 2025-01-28
Assigned to s/c Cities & Counties Subcommittee |
| TN | SB0126 | Intro
Sine Die | As introduced, requires half the revenue collected from recordation taxes be returned to the county in which the real property is located on a recurring basis; applies to transfers of real property on or after July 1, 2025. - Amends TCA Section 67-4-...
[Detail][Text][Discuss] | 2025-01-16
To Senate State and Local Government Committee |
