Shown verbatim: the complete text as captured from the official PDF posted by the Tennessee General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the chaptered version. The official bill page.
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~tate of ~ennessee
PUBLIC CHAPTER NO. 498
HOUSE BILL NO. 726
By Representatives Gary Hicks, Faison, Hawk
Substituted for: Senate Bill No. 782
By Senators Harshbarger, Hatcher, Southerland, Yager, Crowe
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 67, Chapter 5, Part 6, is amended by
deleting subdivision (b)(1 )(A) from the section added by Section 1 of Chapter 6 of the Public
Acts of the First Extraordinary Session of 2025, and substituting instead the following:
(A) Was destroyed or damaged by a qualified disaster, as determined by the
assessor of property by April 15, 2025; and
SECTION 2. Tennessee Code Annotated, Section 67-5-1601(a)(3), is amended by
deleting the language "in lieu of" and substituting instead the language "with or without".
SECTION 3. Tennessee Code Annotated, Section 67-5-1601 (b)(3), is amended by
deleting the last sentence of the subdivision.
SECTION 4. This act takes effect upon becoming a law, the public welfare requiring it.
HOUSE BILL NO. 726
PASSED: April 22, 2025
CAMERON SEXTON, SPEAKER
HOUSE OF REPRESENTATIVES
RANDY MCNA~Y
SPEAKER OF THE SENAfE
2 Is+ Mes APPROVED this i' 2025
day of
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