HB2406

AN ACT to amend Tennessee Code Annotated, Section 67-5-212, relative to property tax exemptions.

Introduced·2/3/26
Draft Text

Tennessee HB2406 amends property tax exemptions for nonprofit entities operating premier tourist resorts.

Tennessee HB2406 modifies the property tax exemption for nonprofit entities that own or operate premier type tourist resorts. The bill limits the exemption to a maximum of 400 acres for these entities, as defined under Tennessee Code Annotated, Section 57-4-102(30)(LLLLLL). This change aims to balance tax benefits with the scale of operations for these resorts. The amendment takes effect immediately upon becoming law.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

HOUSE CITIES & COUNTIES SUBCOMMITTEE: Rec for pass if am by s/c ref. to State & Local Government Committee

5 Yea

RRRRR

2 Nay

DD

History

Apr 13

House

Taken off notice for cal. in State & Local Government Committee

Apr 8

House

Action def. in State & Local Government Committee to the Next Calendar

Apr 8

House

Placed on cal. State & Local Government Committee for 4/13/2026