SB2054

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

Chamber Passed·3/16/26

SB2054 amends Tennessee Code to limit property tax exemptions for nonprofit tourist resorts to 400 acres.

SB2054 amends Tennessee Code Annotated, Section 67-5-212, to modify property tax exemptions. Specifically, it sets a maximum exemption of 400 acres for any nonprofit entity owning or operating a premier type tourist resort under § 57-4-102(30)(LLLLLL). This act becomes effective upon becoming law.

Included in complete analysis

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

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Where it stands

Last
Passed the Senate · 30–0 · Mar 16
Current
The House
Next
House floor vote

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

30 Yea

RRRRRDRRRDRRDRRRRRRRRRRRRDRRRR

0 Nay

Calendar

Mar 10

8:30 AM

Senate Finance, Ways And Means Hearing

History

Mar 19

House

Rcvd. from S., held on H. desk.

Mar 16

Senate

Senate adopted Amendment (Amendment 1 - SA0624)

Mar 16

Senate

Passed Senate as amended, Ayes 30, Nays 0