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Bill > SB1916
TN SB1916
TN SB1916AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to movable structures.
summary
Introduced
01/21/2026
01/21/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, redefines "movable structure" for purposes of classification and assessment of property so that a mobile home or other movable structure that is used as a residence or apartment must be used permanently as such instead of temporarily or permanently. - Amends TCA Title 67, Chapter 5.
AI Summary
This bill amends Tennessee Code Annotated, Title 67, Chapter 5, which deals with property taxes, specifically concerning "movable structures." The key change redefines what constitutes a movable structure for the purpose of property classification and assessment. Previously, a mobile home or similar movable structure used as a residence or apartment could be considered movable if it was used either temporarily or permanently. This bill modifies that definition to require that such a structure must be used *permanently* as a residence or apartment to be classified as a movable structure under this provision, while still allowing for temporary or permanent use as an office, storehouse, warehouse, or for other commercial or industrial purposes. This change will take effect for tax years beginning on or after January 1, 2026.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Passed on Second Consideration, refer to Senate State and Local Government Committee (on 02/02/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB1916&ga=114 |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB1916.pdf |
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