Estates - As enacted, states that the Uniform Partition Heirs Property Act does not apply to sales of land to pay the debts of an estate; revises the method for determining a decedent’s gross estate for purposes of calcu, the official text

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                             PUBLIC CHAPTER NO. 717

                                                   SENATE BILL NO. 2184

                                                By Stevens, Bailey, Bowling

                                           Substituted for: House Bill No. 2451

                                                             By Garrett

AN ACT to amend Tennessee Code Annotated, Title 29; Title 31 and Title 34, relative to civil law.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

          SECTION 1. Tennessee Code Annotated, Section 29-27-303, is amended by adding the
following new subsection (b) and redesignating the current subsection (b) and the subsequent
subsections accordingly:

                    (b) This part does not apply to actions pursuant to title 30, chapter 2, part 4.

          SECTION 2. Tennessee Code Annotated, Section 31-4-101(c), is amended by deleting the
second sentence of the subsection and substituting:

          For purposes of this subsection (c}, the decedent's gross estate shall be determined by the
          court in the same manner as the gross estate is determined for federal estate tax purposes
          pursuant to § 2031 (a) of the Internal Revenue Code, 26 U.S.C. § 2031 (a); provided,
          however, that the value of any asset that would not have been part of the decedent's gross
          estate for inheritance tax purposes in this state, pursuant to title 67, chapter 8, part 3, as
          applied immediately prior to enactment of§ 67-8-318, shall be excluded from the calculation.
          The value of any life estate or trust for the lifetime benefit of the surviving spouse shall be
          actuarially determined.

          SECTION 3. Tennessee Code Annotated, Section 34-3-104, is amended by deleting the
language "The petition for the appointment of a conservator, which shall be sworn, should contain
the following:" and substituting:

          The petition for the appointment of a conservator, which shall be sworn, shall contain the
          following:

          SECTION 4. This act takes effect July 1, 2026, the public welfare requiring it.
         SENATE BILL NO. 2184

PASSED:  March 30, 2026

           '°' ""'~, (t.,,. sl-\. "'- NI RANDY NALLy
                                               SPEAKER OF THE SENATE

         CAMEROl'rSEXTON,SPEAKER
         HOUSE OF REPRESENTATIVES

l\pci1 APPROVED this 141:'-- day of  2026

         ,.,; u., ..

              BILL LEE, GOVERNOR