Taxes, Real Property - As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the , the official text

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      Stam ff Tennessee

                            PUBLIC CHAPTER NO. 1063

                                                   SENATE BILL NO. 1326

                                               By Kyle, Akbari, Pody, Oliver

                                           Substituted for: House Bill No. 1380

By Harris, Brooks, Leatherwood, Vaughan, Chism, White, Clemmons, Camper, Love, Cepicky, Terry

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax
          relief for elderly persons.

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

          SECTION 1. Tennessee Code Annotated, Section 67-5-702, is amended by adding the

following language as a new subsection (g):

                    (1) Notwithstanding this section and § 67-5-701, the collecting official or the division
          of _property assessments is not required to request documentation verifying the applicant's
          income if:

                              (A) The applicant is eighty (80) years of age or older;

                              (B) One (1) of the following is satisfied:

                                        (i) The applicant has applied for and received property tax relief
                              pursuant to this section for the immediately preceding five (5) consecutive
                              years for the same place of residence; or

                                        (ii) The applicant has been a co-owner of the same parcel for the
                              immediately preceding five (5) consecutive years in which another co-owner
                              applied for and received tax relief under this section for each of those five (5)
                              years;

                              (C) The annual income attributable to the applicant does not exceed the
                    annually adjusted income threshold described in subdivision (a)(2); and

                              (D) The applicant meets all other non-income-related criteria for eligibility.

                    (2) Notwithstanding subdivision (g)(1 ), the collecting official or the division of property
          assessments may request documentation verifying incomes of other individuals that are
          attributable to the applicant under subdivision (a)(2) or documentation related to non-income
          eligibility criteria under this section and § 67-5-701.

                    (3) Notwithstanding subdivision (g)(1 ), to remain eligible for the tax relief program, the
          applicant must continue to annually complete and submit the tax relief application to the
          collecting official, as required by § 67-5-701 (c). The division of property assessments shall
          develop a simplified reapplication process for applicants described in this subsection (g) that
          allows the applicant to indicate whether the applicant meets the income and non-income-
          related requirements by checking a box or boxes.

          SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.
         SENATE BILL NO. 1326

PASSED:  April 22, 2026

                                               RANDYM
                                 SPEAKER OF THE

                         c.~
                           CAMERON SEXTON, SPEAKER
                           HOUSE OF REPRESENTATIVES

41 APPROVED this J.;),w:J day of (Vb     2026

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                     BILL LEE, GOVERNOR