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Bill > HB1969
TN HB1969
TN HB1969AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to movable structures.
summary
Introduced
01/22/2026
01/22/2026
In Committee
02/04/2026
02/04/2026
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 how "movable structures" are defined for classification and assessment purposes. The key change is to the definition of a movable structure, which includes items like mobile homes or other structures designed to be towed or parked. Previously, a movable structure used as a residence or apartment could be considered movable if it was used either temporarily or permanently. This bill modifies that to require that if a mobile home or other movable structure is used as a residence or apartment, it must be used *permanently* as such, rather than temporarily or permanently, to be classified under this definition. This change will apply to tax years beginning on or after January 1, 2026.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Assigned to s/c Cities & Counties Subcommittee (on 02/04/2026)
bill text
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=HB1969&ga=114 |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB1969.pdf |
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