SB2411

AN ACT to amend Tennessee Code Annotated, Title 26 and Title 67, relative to property taxes.

Introduced·2/2/26
Draft Text

SB2411 amends Tennessee property tax laws to enhance homestead exemptions and restrict property sales for tax debt.

SB2411 amends Tennessee Code Annotated, Title 26 and Title 67, to strengthen homestead exemptions for U.S. citizens. It ensures the full value of a principal residence is exempt from property tax debt and prevents the sale of a principal residence used for ten years or more to satisfy tax debt. Owners must provide evidence of residency and citizenship to prevent such sales. The bill also sets the appraised value of residential properties based on the most recent sale price or financial institution appraisal until the property is sold or used as loan collateral.

Included in complete analysis

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

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Where it stands

Current
State and Local Government Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 5

Senate

Passed on Second Consideration, refer to Senate State and Local Government Committee

Feb 2

Senate

Filed for introduction

Feb 2

Senate

Introduced, Passed on First Consideration