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.

SB 1935 extends Tennessee's homestead exemption - a property tax protection - to adult children (18+ years old) with developmental or intellectual disabilities when a head of household dies. Currently, the exemption covers surviving spouses and minor children; this bill adds eligible adult children who live in the home as their primary residence. The law uses existing definitions of "developmental disability" and "intellectual disability" from state code, and ensures that if property can't be protected as homestead, $35,000 in proceeds must be allocated to the adult child or spouse. The bill takes effect July 1, 2026, and directly affects families with disabled adult children facing potential loss of their home after a parent's death.