SB1101

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6 and Title 67, Chapter 5, relative to canopies.

Introduced·2/5/25

Establishes a property tax exemption for real property with tree canopy coverage in Tennessee.

The bill amends Tennessee Code to establish a property tax exemption for real property with tree canopy coverage. The exemption applies to the portion of real property that provides tree canopy, determined by an urban tree canopy study, high-resolution aerial imagery, or field-based visual assessment. The implementing agency, selected by the county governing body, formulates application formats and requirements for the exemption. The exemption lasts up to seven years, renewable by the implementing agency.

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

Calendar

Feb 3

8:30 AM

Senate Finance, Ways And Means Hearing

Jan 13

1:30 PM

Senate Finance, Ways And Means Hearing

History

Feb 11

Senate

Sponsor change.

Feb 3

Senate

Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee

Jan 27

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 2/3/2026