KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Tennessee

HB0048 • 2026

Veterans

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

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Hale, Briggs
Last action
2025-04-15
Official status
Sponsor(s) Added.
Effective date
Not listed

Plain English Breakdown

The official source material does not provide detailed financial figures or specify all eligibility criteria for disabled veterans, leaving some aspects open to interpretation.

Property Tax Relief for Disabled Veterans

This bill removes a cap on property tax relief for disabled veterans in Tennessee and requires full reimbursement of local property taxes paid by eligible veterans starting July 1, 2025.

What This Bill Does

  • Removes the $175,000 market value limit for property tax relief for disabled veterans.
  • Requires the state to fully reimburse disabled veterans for all local property taxes on their primary residence starting July 1, 2025.

Who It Names or Affects

  • Disabled veterans who own and use their property as their primary residence.
  • The state of Tennessee, which will fund this relief from general funds.

Terms To Know

disabled veteran
A person who has served in the U.S. armed forces and meets specific disability criteria set by federal authorities.

Limits and Unknowns

  • The exact financial impact on local governments cannot be determined.
  • This bill does not change provisions regarding dishonorable discharges or surviving spouses of disabled veterans.

Bill History

  1. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  2. 2025-04-15 Tennessee General Assembly

    Sponsor(s) Added.

  3. 2025-04-14 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  4. 2025-04-14 Tennessee General Assembly

    Placed behind the budget

  5. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  6. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  7. 2025-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  8. 2025-04-08 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  9. 2025-04-08 Tennessee General Assembly

    Rec. for pass; ref to Finance, Ways, and Means Committee

  10. 2025-04-02 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/9/2025

  11. 2025-04-02 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/9/2025

  12. 2025-04-01 Tennessee General Assembly

    Recommended for passage, refer to Senate Finance, Ways, and Means Committee

  13. 2025-03-26 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/2/2025

  14. 2025-03-26 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/2/2025

  15. 2025-03-26 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 4/1/2025

  16. 2025-03-25 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 4/1/2025

  17. 2025-03-20 Tennessee General Assembly

    Sponsor(s) Added.

  18. 2025-03-19 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/26/2025

  19. 2025-03-19 Tennessee General Assembly

    Rec. for pass by s/c ref. to State & Local Government Committee

  20. 2025-03-19 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2025

  21. 2025-03-12 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/19/2025

  22. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  23. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  24. 2025-01-28 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  25. 2025-01-28 Tennessee General Assembly

    Filed for introduction

  26. 2025-01-16 Tennessee General Assembly

    Ref. to State & Local Government Committee

  27. 2025-01-15 Tennessee General Assembly

    P2C held on desk, pending appointment of Standing Committees

  28. 2025-01-14 Tennessee General Assembly

    Intro., P1C.

  29. 2024-12-19 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires

this state to provide
from the general funds to certain disabled veterans the amount necessary to pay or reimburse such taxpayers for all or part of the lo
cal property taxes paid for a given tax year on that property that the disabled veteran owned and used as the disabled veteran's residence.

Such reimbursement
is
paid on the first $175,000 of the full market value of such property.
For
tax years beginnin
g on or after
July 1, 2025, this bill requires this state to, instead,
pay or reimburse such taxpayers for all of the local property taxes paid for a given tax year on
such
property
.

ELIGIBILITY

As used in
this
bill
, a
"
disabled veteran
"
means a person w
ho has served in the armed forces of the United States, and who has
acquired any of the following
:



A
disability from paraplegia or permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain, or from legal blindness, or from loss or loss of use of two or more limbs from any service-connected cause
.



100% permanent total disability, as determined by the
federal
department of veterans affairs, and such disability result
ed
from having served as a prisoner of war
.



A service-connected permanent and total disability or disabilities, as determined by the
federal
department of veterans affairs.

INELIGIBILITY

P
resent law prohibits property tax relief from being extended to any person who has
been dishonorably discharged from any of the armed services.

This bill does not change this provision.

SURVIVING SPOUSE

P
resent law requires that p
roperty tax relief be extended to the surviving spouse of a disabled veteran who, at the time of the
disabled veteran's death, was eligible for disabled veterans' property tax relief
and certain other requirements are met
.
This bill does not change this provision.

Current Bill Text

Read the full stored bill text 
SENATE BILL 368
By Briggs

HOUSE BILL 48
By Hale

HB0048
000437
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-704(a), is amended by deleting
the subsection and substituting instead the following:
(a) There shall be paid from the general funds of the state to certain disabled
veterans the amount necessary to pay or reimburse such taxpayers for all of the local
property taxes paid for a given tax year on that property that the disabled veteran owned
and used as the disabled veteran's residence as provided in this section.
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it, and
applies to tax years beginning on or after that date.