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TN HB1380

TN HB1380
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax relief for elderly persons.


summary

Introduced
02/06/2025
In Committee
04/13/2026
Crossed Over
Passed
05/27/2026
Dead
Signed/Enacted/Adopted
05/27/2026

Introduced Session

114th General Assembly

Bill Summary

As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain other requirements. - Amends TCA Title 67, Chapter 5, Part 7.

AI Summary

This bill modifies Tennessee's property tax relief program for elderly persons by allowing tax officials to waive the requirement of verifying an applicant's income if they are at least 80 years old and have received tax relief for the same residence for the past five consecutive years, or if they have been a co-owner of the same property for five years and another co-owner received tax relief during that time, provided they still meet the income threshold and all other non-income-related eligibility requirements. The bill also clarifies that officials can still request documentation for other individuals whose income is attributable to the applicant or for non-income-related criteria, and that applicants must still submit an annual application, though a simplified reapplication process will be developed for those meeting these new criteria.

Committee Categories

Government Affairs

Sponsors (11)

Last Action

Comp. became Pub. Ch. 1063 (on 05/27/2026)

Bill Topics

Government Operations
  • ‐ Tax Administration and Collection of Revenue
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Services for the Elderly and Senior Citizens

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1380&ga=114 02/06/2025
BillText https://publications.tnsosfiles.com/acts/114/pub/pc1063.pdf 05/28/2026
Amendment 1-0 to HB1380 https://www.capitol.tn.gov/Bills/114/Amend/HA1144.pdf 04/13/2026
Fiscal Memo for HA1144 (16907) https://www.capitol.tn.gov/Bills/114/Fiscal/FM3097.pdf 04/13/2026
Fiscal Memo for SA0511 (13460) https://www.capitol.tn.gov/Bills/114/Fiscal/FM1631.pdf 02/25/2026
Amendment 2-0 to SB1326 https://www.capitol.tn.gov/Bills/114/Amend/SA0511.pdf 02/25/2026
Amendment 1-0 to SB1326 https://www.capitol.tn.gov/Bills/114/Amend/SA0306.pdf 02/08/2026
Fiscal Memo for SA0306 (6269) https://www.capitol.tn.gov/Bills/114/Fiscal/FM1062.pdf 02/08/2026
Fiscal Note - SB1326 https://www.capitol.tn.gov/Bills/114/Fiscal/SB1326.pdf 02/22/2025
BillText https://www.capitol.tn.gov/Bills/114/Bill/HB1380.pdf 02/06/2025
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