Homestead Exemptions - As enacted, adds a child who is 18 or older and has a developmental or intellectual disability to whom the homestead exemption extends upon the death of the head of the household. - Amends TCA Title 26; Title 30; Title 33 and Title 52.

HB 1903 expands Tennessee's homestead property tax exemption to include adult children (18+ years old) with developmental or intellectual disabilities who live in the family home after the death of the head of household. The bill amends Tennessee law to extend the exemption to these adult children - previously only minor children or spouses were covered - provided they continue using the property as their primary residence. It references existing definitions of "developmental disability" and "intellectual disability" from Tennessee Code §52-1-101 to clarify eligibility. The changes apply to property tax protections under Titles 26, 30, 33, and 52 of Tennessee Code, effective July 1, 2026.