Taxes, Real Property - 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 or permanently. - Amends TCA Title 67, Chapter 5.

HB 1969 changes how mobile homes used as permanent residences are taxed in Tennessee. It revises the definition of "movable structure" to require that mobile homes classified as residential must be used *permanently* as a home, not temporarily or for commercial purposes. This affects mobile home owners and local tax assessors, as it prevents mobile homes used as primary residences from being taxed under temporary or commercial classifications. The rule applies to tax years starting January 1, 2026, altering property assessment practices for these properties.