Housing (Property Taxes)

in committee · Tennessee · House Apr 16, 2026

HB 2409: Taxes, Real Property - As introduced, adds an exception to the requirement that mineral and other interests in real property are assessed to the owner of the real property. - Amends TCA Title 67, Chapter 5.

HB 2409 amends Tennessee property tax law to change how mineral interests and similar property rights are assessed. It specifies that these interests (like mineral rights or leasehold improvements) are generally assessed to their owner, but adds two exceptions: 1) if a lessee has a "payments in lieu of taxes" agreement with state/local government (effective April 30, 2019 or later), or 2) if the lessee is part of a housing authority's affordable housing project under specific lease terms (entered after April 30, 2026). In these cases, the property is assessed solely to the governmental entity (like a housing authority), not the private owner. The bill directly affects mineral rights holders, property owners with lease agreements, and housing authorities managing affordable housing projects.

Topics ✓ HousingSupports HousingBill explicitly adds tax assessment exception for housing authority affordable housing projects, directly supporting development by modifying property tax treatment.85% confidence

Sub-Topics Affordable Housing Property Taxes

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failed · Tennessee · House Mar 4, 2026

HB 1716: Taxes, Real Property - As introduced, sets the value of residential property for tax purposes at the higher of the most recent price paid for the property or the value attributed to the property by a financial institution when the owner refinances the mortgage on the property or otherwise uses the property as collateral for a loan; prohibits the sale of real property used by the owner as a principal place of residence for 10 years or more to satisfy a tax debt. - Amends TCA Title 26 and Title 67.

HB 1716 changes how Tennessee taxes residential property by setting the tax value at the higher of the most recent sale price or a financial institution's appraisal during refinancing (effective after December 2020). It also protects homeowners who have lived in their primary residence as a U.S. citizen for 10+ years by prohibiting tax sales to satisfy property tax debt, requiring proof of residency and citizenship. Once eligibility is confirmed, interest stops accruing on the debt, which becomes due only upon property transfer. This applies to homes used as primary residences, directly affecting long-term residential property owners. The bill amends Tennessee Code Sections 26-2-301 and 67-5-2501.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents tax sales for primary residences owned 10+ years, providing relief and protecting homeowners from property seizure, aligning with fiscal responsibility and tax protection.90% confidence ✓ HousingSupports HousingProtects long-term homeowners from tax sales, aligning with property rights under housing policy.85% confidence

Sub-Topics Property Tax Mortgages Property Taxes

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in committee · Tennessee · House May 5, 2026

HB 1903: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends property tax exemption to adult disabled children, providing tax relief to lower-income households by reducing their property tax burden.95% confidence ✓ HousingSupports HousingExpands homestead tax exemption to adult children with disabilities, reducing housing costs and promoting stability in primary residences. Directly supports affordable housing and property rights for vulnerable residents.90% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes Tags People with Disabilities

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signed · Tennessee · Senate May 5, 2026

SB 1935: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends property tax homestead exemption to adult disabled children, providing tax relief for qualifying families under existing fiscal framework.95% confidence ✓ HousingSupports HousingExtends property tax homestead exemption to adult disabled children, preventing displacement and supporting housing stability for vulnerable residents through tax relief.90% confidence

Sub-Topics Property Tax Property Taxes Tags People with Disabilities

in committee · Tennessee · Senate Apr 20, 2026

SB 1798: Taxes, Ad Valorem - As introduced, changes the reimbursement amount for property tax relief for disabled veteran homeowners; increases the reimbursement amount from payment on the first $175,000 of the full market value of the home to payment on the first $200,000 of the full market value. - Amends TCA Title 67, Chapter 5, Part 7.

SB 1798 increases property tax relief for disabled veteran homeowners in Tennessee by raising the reimbursement threshold from $175,000 to $200,000 of a home's full market value. This change directly affects eligible disabled veterans who qualify for property tax relief under Tennessee law. The bill amends Tennessee Code Annotated § 67-5-704(a) to adjust the covered value amount for reimbursement calculations. The updated reimbursement rate takes effect for tax years beginning July 1, 2026. The change expands the property value covered for tax relief without altering eligibility requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax relief for disabled veterans by raising reimbursement threshold from $175k to $200k, providing greater tax relief for eligible homeowners.95% confidence ✓ HousingSupports HousingIncreases property tax relief for disabled veterans, reducing housing costs for a specific group by expanding reimbursement threshold from $175k to $200k of home value.85% confidence ✓ VeteransSupports VeteransIncreases property tax relief threshold for disabled veterans from $175k to $200k, expanding financial benefits under Tennessee law.95% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Tennessee · Senate Feb 12, 2025

SB 775: Taxes, Ad Valorem - As introduced, requires 10 percent of the excess proceeds from a delinquent property tax sale to be used for tax relief for homeowners who are elderly low-income, disabled, or a disabled veteran or widow of a disabled veteran. - Amends TCA Title 67, Chapter 5.

SB 775 requires that 10% of excess proceeds from delinquent property tax sales in Tennessee be allocated to provide tax relief for specific homeowners. It directly affects elderly low-income residents, disabled individuals, disabled veterans, and widows of disabled veterans. The bill amends tax code provisions to mandate this funding shift, directing the 10% toward a new relief program under Chapter 5 of Title 67. This policy change takes effect July 1, 2025, creating a dedicated funding source for targeted property tax assistance.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects 10% of delinquent property tax sale proceeds to fund tax relief for elderly low-income/disabled veterans, advancing fiscal support for vulnerable populations via dedicated budget allocation.95% confidence ✓ HousingSupports HousingRedirects 10% of tax sale proceeds to fund property tax relief for vulnerable homeowners (elderly low-income, disabled, veterans), preventing displacement and supporting housing affordability.90% confidence ✓ VeteransSupports VeteransBill explicitly allocates 10% of property tax sale proceeds for tax relief for disabled veterans and widows of disabled veterans, directly funding veteran benefits.95% confidence

Sub-Topics Property Tax Property Taxes

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signed · Tennessee · Senate May 27, 2026

SB 539: Taxes, Real Property - As enacted, establishes the process for property tax assessment and valuation of multi-unit rental housing that receives a federal, state, or local incentive based on low-income renter restrictions. - Amends TCA Title 7; Title 13; Title 48; Title 49; Title 67 and Title 68.

SB 539 establishes new rules for taxing multi-unit rental properties (four or more units) that receive federal, state, or local incentives tied to low-income housing restrictions, such as tax credits or rent subsidies. Property owners must notify local assessors by December 31 each year if their property has such restrictions, and assessors must value these properties using specific methods - including adjusting for rent differences between restricted and non-restricted units and excluding tax credits from valuation. The bill requires a higher capitalization rate (50-150 basis points above the national average) for these properties to reflect their reduced market value, with rules taking effect for tax year 2026. This directly affects owners of qualifying rental housing and property assessors statewide.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdjusts property tax assessments for low-income housing, reducing tax burden on qualifying properties through valuation methods that reflect restricted rents.85% confidence ✓ HousingSupports HousingSB 539 creates tax assessment rules for low-income rental properties with rent restrictions, maintaining incentives to preserve affordable housing by preventing excessive tax burdens on qualifying units.90% confidence

Sub-Topics Property Tax Tax Incentives Affordable Housing Historic Preservation Property Taxes

in committee · Tennessee · Senate Feb 12, 2025

SB 774: Taxes, Ad Valorem - As introduced, adds a 5 percent penalty on delinquent property taxes with the penalty to be used to provide tax relief for the homeowners who are elderly low-income, disabled, or a disabled veteran or widow of a disabled veteran. - Amends TCA Title 67, Chapter 5.

SB 774 adds a 5% penalty on past-due property taxes in Tennessee, with the penalty revenue specifically dedicated to property tax relief for elderly low-income homeowners, disabled individuals, disabled veterans, or the widows of disabled veterans. The penalty applies only to the base tax amount (not interest or other fees) and must be used to reduce taxes for the qualifying groups. This change takes effect July 1, 2025, and amends Tennessee Code Annotated Title 67, Chapter 5. The bill redirects existing penalty funds to targeted relief rather than creating new taxes or benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 5% delinquent tax penalty revenue to provide property tax relief for elderly low-income, disabled, and veteran groups, advancing fiscal support for vulnerable residents.95% confidence ✓ HousingSupports HousingBill provides tax relief for elderly low-income, disabled, and veteran homeowners, directly supporting housing affordability for vulnerable groups through dedicated property tax reduction.90% confidence ✓ VeteransSupports VeteransBill explicitly includes disabled veterans and widows of disabled veterans as direct beneficiaries of property tax relief funding, advancing veteran financial support.95% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Tennessee · House Apr 8, 2026

HB 608: Real Property - As introduced, prohibits the state or a local or municipal government from requiring a builder or developer of real property to pay for the building or development of infrastructure that is nonessential to the development, maintenance, or growth of the builder's development property. - Amends TCA Title 5; Title 6; Title 7; Title 13; Title 54 and Title 66.

HB 608 prohibits Tennessee state and local governments from requiring builders or developers to fund infrastructure that isn't essential to their specific project. It specifically prevents governments from mandating payment for non-adjacent infrastructure or infrastructure beyond what was initially estimated for the development. The bill applies only to residential projects under 300 homes or multi-family housing under 500 units, covering elements like roads, utilities, or internet cabling not directly needed for the property's creation, maintenance, or growth. It does not affect existing zoning, tax laws, or permits, and takes effect July 1, 2025, for new contracts.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts government mandates requiring developers to fund non-essential infrastructure, limiting government spending authority and budgetary demands on private entities.85% confidence ✓ HousingSupports HousingHB 608 reduces developer costs by prohibiting non-essential infrastructure mandates, directly facilitating housing development - a key component of the topic. It removes barriers to residential construction under 300 homes/multi-family under 500 u...90% confidence

Sub-Topics Property Development Property Taxes Zoning

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in committee · Tennessee · House Mar 19, 2025

HB 766: Taxes, Ad Valorem - As introduced, adds a 5 percent penalty on delinquent property taxes with the penalty to be used to provide tax relief for the homeowners who are elderly low-income, disabled, or a disabled veteran or widow of a disabled veteran. - Amends TCA Title 67, Chapter 5.

HB 766 adds a 5% penalty to overdue property taxes in Tennessee. The penalty money will fund tax relief for elderly low-income homeowners, disabled homeowners, disabled veterans, and widows of disabled veterans. The penalty is calculated only on the base amount of overdue taxes (excluding interest or other penalties). This change takes effect July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill uses penalty revenue to fund tax relief for elderly low-income/disabled homeowners and veterans, directly advancing tax relief for vulnerable groups per topic indicators.95% confidence ✓ HousingSupports HousingFunds tax relief for vulnerable homeowners, protecting property rights and preventing housing loss for elderly/low-income/disabled groups.85% confidence ✓ VeteransSupports VeteransBill explicitly allocates penalty funds for tax relief for disabled veterans and widows of disabled veterans, directly funding veteran-specific benefits.95% confidence

Sub-Topics Property Tax Property Taxes

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