Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days after the exempt use of the property began will be effective as of the date the exempt use began, if the application is made after May 20th of the year for which the exemption is sought, but prior to the end of the year; makes other related changes. - Amends TCA Title 67.

SB 2537 extends the deadline for Tennessee property taxpayers to apply for tax relief from 35 to 45 days after taxes become overdue. This change directly affects homeowners and property owners who qualify for property tax relief but haven't yet submitted an application. The bill amends Tennessee law (TCA Title 67) to give eligible taxpayers an additional 10 days to file for a refund or credit voucher. The policy change is a straightforward deadline extension with no other provisions or requirements.