SB1916 amends Tennessee Code to redefine "movable structure" to include mobile homes and trailers used for residential or commercial purposes.
SB1916 amends Tennessee Code Annotated, Title 67, Chapter 5, to redefine "movable structure." The new definition includes mobile homes and trailers designed to be towed or parked, used either permanently as residences or apartments, or temporarily or permanently for commercial or industrial purposes. This act applies to tax years beginning on or after January 1, 2026.
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