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Issue · Housing

Housing (Property Taxes)

Every housing bill, vote, and legislator stance in Tennessee, automatically classified by Maddy, our AI policy reader.

TN Legislature US Congress
Total bills
2
114th Regular Session (2025-2026)
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Top opponent
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Ranked legislators
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Showing 2 of 2 bills

All housing bills

in committee · Tennessee · House Mar 11, 2026

HB 2607: Taxes, Real Property - 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 from that source from the immediately preceding fiscal year for the county, municipality, metropolitan government, or other taxing jurisdiction, plus an additional 2 percent, subject to certain exceptions; establishes a procedure by which the 2 percent increase may be exceeded by passage of a referendum. - Amends TCA Title 67, Chapter 5.

HB 2607 limits annual property tax increases for Tennessee counties, cities, and other local taxing entities. It prevents total property tax revenue from exceeding the previous year's total plus 2%, excluding new construction or properties added to tax rolls. To exceed this 2% limit, local governments must hold a referendum requiring 60% voter approval, specify the funding purpose, and limit increases to four years. The bill applies to all local tax jurisdictions and would take effect July 1, 2026, if passed.
Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts annual property tax increases to 2% without referendum, limiting local government revenue growth and fiscal expansion through tax levies.90% confidence ✗ HousingOpposes HousingLimits local tax revenue growth (2% cap + referendum), potentially reducing funding for housing programs and affordable housing initiatives, aligning with 'defund' indicator.85% confidence
Sub-Topics Property Tax Revenue Property Taxes
in committee · Tennessee · Senate Mar 24, 2026

SB 1916: 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.

SB 1916 redefines "movable structure" in Tennessee's property tax code to require mobile homes used as permanent residences to be classified as such for tax purposes, rather than as temporary structures. This change directly affects mobile home owners who use their units as primary residences, ensuring they are assessed under residential property tax rates. The bill amends Tennessee Code § 67-5-501(7) to specify that mobile homes must be "used permanently as a residence" to qualify for this classification, eliminating prior flexibility for temporary or mixed-use designations. The policy takes effect for tax years beginning January 1, 2026, impacting how these properties are assessed statewide.
Topics ✓ Budget & TaxesSupports Budget & TaxesReclassifies mobile homes as permanent residences for lower tax rates, providing relief to mobile home owners who use them as primary residences.95% confidence ✗ HousingOpposes HousingChanges mobile home tax classification to residential rates, potentially increasing costs for permanent residents and reducing affordability.85% confidence
Sub-Topics Property Tax Property Taxes