Tennessee General Assembly· SB 2537Signed by Governor.

Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days afte, the official text

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                              PUBLIC CHAPTER NO. 982

                                                    SENATE BILL NO. 2537

                                                         By Hatcher, Seal

                                            Substituted for: House Bill No. 2207

                                         By Gary Hicks, Lamberth, Cepicky, Love

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, Section 67-5-212(b)(3)(A){i), is amended by
deleting the language "thirty (30) days" and substituting "one hundred eighty (180) days".

          SECTION 2. Tennessee Code Annotated, Section 67-5-212(b)(3)(A)(ii), is amended by
deleting the language "thirty (30) days" and substituting "one hundred eighty (180) days".

          SECTION 3. Tennessee Code Annotated, Section 67-5-603(d), is amended by deleting the
language "governing body" and substituting "governing body by resolution".

          SECTION 4. Tennessee Code Annotated, Section 67-5-606(c), is amended by deleting the
language "governing body" and substituting "governing body by resolution".

          SECTION 5. Tennessee Code Annotated, Section 67-5-1512(c), is amended by deleting the
period at the end of the sentence and adding the words", updated annually each subsequent year.".

          SECTION 6. Tennessee Code Annotated, Section 67-5-1512(d)(1), is amended by adding
the language ", updated annually each subsequent year" immediately after the language "points".

          SECTION 7. Tennessee Code Annotated, Section 67-1-401(a)(6)(A), is amended by deleting
the language "seven (7)" and substituting "twelve (12)".

          SECTION 8. Tennessee Code Annotated, Section 67-1-401(a)(6)(B), is amended by deleting
the language "seven (7)" and substituting "twelve (12)".

          SECTION 9. This act takes effect upon becoming law, the public welfare requiring it.
         SENATE BILL NO. 2537

PASSED:  April 21, 2026

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                         ,                 RANDY nfcNALLY

                            SPEAKER OF THE SENATE

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                            CAMERON SEXTON, SPEAKER
                            HOUSE OF REPRESENTATIVES

f ~ d APPROVED this
         day of (Y\a;1                     2026

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                       BILL LEE, GOVERNOR

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