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TN HB2406

TN HB2406
AN ACT to amend Tennessee Code Annotated, Section 67-5-212, relative to property tax exemptions.


summary

Introduced
02/03/2026
In Committee
03/18/2026
Crossed Over
Passed
Dead
04/24/2026

Introduced Session

Potential new amendment
114th General Assembly

Bill Summary

As introduced, increases exemption to a maximum of 400 acres for certain nonprofit entities. - Amends TCA Section 67-5-212.

AI Summary

This bill amends Tennessee Code Annotated, Section 67-5-212, to increase the property tax exemption for certain nonprofit entities that own or operate a "premier type tourist resort," as defined by state law, to a maximum of 400 acres. This means that these specific types of nonprofit organizations will now be able to claim a property tax exemption on up to 400 acres of land they own or operate, which is an increase from a previous, unspecified limit.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Taken off notice for cal. in State & Local Government Committee (on 04/13/2026)

Bill Topics

Banking, Finance, and Domestic Commerce
  • ‐ Tourism and Travel
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://wapp.capitol.tn.gov/apps/Billinfo/Default?BillNumber=HB2406&ga=114 02/03/2026
Amendment 1-0 to SB2054 https://www.capitol.tn.gov/Bills/114/Amend/SA0624.pdf 03/11/2026
Fiscal Memo for SA0624 (13227) https://www.capitol.tn.gov/Bills/114/Fiscal/FM1555.pdf 03/11/2026
Fiscal Note - SB2054 https://www.capitol.tn.gov/Bills/114/Fiscal/SB2054.pdf 02/20/2026
BillText https://www.capitol.tn.gov/Bills/114/Bill/HB2406.pdf 02/03/2026
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