SB1326

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax relief for elderly persons.

Complete·5/27/26

Tennessee SB1326 simplifies property tax relief application for elderly taxpayers.

Tennessee SB1326 amends the state's property tax relief program to ease the application process for taxpayers aged 85 and older who have continuously received relief for five years. These taxpayers need not submit a full application or report income if their annual income remains below the adjusted threshold and they meet other eligibility criteria. The state board of equalization, in collaboration with the comptroller and county property assessors, will create a streamlined reapplication process, available online or by mail, requiring only a simple confirmation of continued eligibility.

Included in complete analysis

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

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Sponsors

DDD
3
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

30 Yea

RRRRDRRRDRRDRRRRRRRRRRDRRRDRRR

0 Nay

Calendar

Feb 24

12:00 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

Feb 17

8:30 AM

Senate Finance, Ways And Means Hearing

History

May 27

Pub. Ch. 1063

May 27

Effective date(s) 05/22/2026

May 22

Senate

Signed by Governor.