Bill > SB1326

This bill amends Tennessee law to provide property tax relief for elderly persons by making it easier for some to qualify for this relief. Specifically, it states that a collecting official or the division of property assessments, which are government bodies responsible for collecting taxes and assessing property values, will not be required to ask for proof of income for an elderly applicant if they are at least 80 years old and have received property tax relief for the same home for the last five consecutive years, or if they have been a co-owner of the same property for the last five years and another co-owner received tax relief during that time. The applicant's income must still be below a certain limit, and they must meet all other requirements for tax relief that are not related to income. However, officials can still ask for documentation about income from other individuals attributed to the applicant or for other non-income-related eligibility details. To continue receiving this relief, applicants must still submit an annual application, and the division of property assessments will create a simpler process for these eligible elderly individuals to reapply, possibly by just checking a box to confirm they still meet the income and other requirements.