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HB0052 • 2026

Veterans

AN ACT to amend Tennessee Code Annotated, Section 5-8-102; Title 55, Chapter 4; Title 67 and Title 70, Chapter 2, relative to disabled veterans.

Taxes
Active

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

Sponsor
Bulso, Bowling
Last action
2025-07-17
Official status
Sponsor(s) Added.
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about eligibility criteria beyond mentioning disabilities from service-connected causes, paraplegia, paralysis, blindness, and loss or use of limbs. The summary provided in the candidate explanation is based on reasonable interpretation but may need further clarification if additional details are available.

Veterans Assistance for Livelihood, Opportunity, and Relief (VALOR) Act

This bill provides tax exemptions and free hunting and fishing licenses to disabled veterans with specific disabilities.

What This Bill Does

  • Exempts certain disabled veterans from paying local property taxes on their homes.
  • Issues a free permanent sport combination hunting and fishing license to disabled veterans with 100% permanent and total disability from service-connected causes.
  • Provides an exemption for motor vehicle registration fees for disabled veterans with 100% permanent and total disability from service-connected causes.

Who It Names or Affects

  • Disabled veterans who meet specific eligibility criteria, such as having a 100% permanent and total disability from a service-connected cause.
  • The state's wildlife resources director and county clerks who will issue hunting and fishing licenses to eligible disabled veterans.

Terms To Know

Disabled veteran
A person who has served in the armed forces of the United States and acquired a disability from paraplegia, paralysis, blindness, loss or use of limbs, or other service-connected causes.
Service-connected cause
An injury or illness that occurred during military service or was made worse by military service.

Limits and Unknowns

  • The bill does not change the rule that property tax relief is not extended to those dishonorably discharged from any of the armed services.
  • The exact financial impact on local governments due to the elimination of property taxes for eligible veterans cannot be accurately estimated.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB0052

Plain English: The amendment changes a specific amount in Tennessee law from $175,000 to $250,000 for veterans' assistance.

  • Changes the amount of financial support available under Tennessee Code Annotated Section 67-5-704 from $175,000 to $250,000.
  • The amendment does not provide details on how or where this increased funding will be used beyond the change in the code section mentioned.
Amendment 1-0 to SB0473

Plain English: The amendment changes a specific amount in Tennessee law from $175,000 to $250,000 for veterans' assistance.

  • Changes the amount of financial support available under Tennessee Code Annotated Section 67-5-704 from $175,000 to $250,000.
  • The amendment does not provide details on how this increased funding will be used or what specific programs it supports beyond the change in amount.

Bill History

  1. 2025-07-17 Tennessee General Assembly

    Sponsor(s) Added.

  2. 2025-04-17 Tennessee General Assembly

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

  3. 2025-04-14 Tennessee General Assembly

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

  4. 2025-04-14 Tennessee General Assembly

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

  5. 2025-04-09 Tennessee General Assembly

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

  6. 2025-04-02 Tennessee General Assembly

    Placed behind the budget

  7. 2025-04-02 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 9, Nays 0 PNV 0

  8. 2025-04-01 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 4/2/2025

  9. 2025-04-01 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 4/2/2025

  10. 2025-03-27 Tennessee General Assembly

    Sponsor(s) Added.

  11. 2025-03-26 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/2/2025

  12. 2025-03-26 Tennessee General Assembly

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

  13. 2025-03-26 Tennessee General Assembly

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

  14. 2025-03-26 Tennessee General Assembly

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

  15. 2025-03-19 Tennessee General Assembly

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

  16. 2025-03-19 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/26/2025

  17. 2025-03-12 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/19/2025

  18. 2025-03-11 Tennessee General Assembly

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

  19. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Departments & Agencies Subcommittee for 3/11/2025

  20. 2025-02-26 Tennessee General Assembly

    Sponsor(s) Added.

  21. 2025-02-12 Tennessee General Assembly

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

  22. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  23. 2025-01-29 Tennessee General Assembly

    Filed for introduction

  24. 2025-01-28 Tennessee General Assembly

    Assigned to s/c Departments & Agencies Subcommittee

  25. 2025-01-16 Tennessee General Assembly

    Ref. to State & Local Government Committee

  26. 2025-01-15 Tennessee General Assembly

    P2C held on desk, pending appointment of Standing Committees

  27. 2025-01-14 Tennessee General Assembly

    Intro., P1C.

  28. 2024-12-23 Tennessee General Assembly

    Filed for introduction

Official Summary Text

This bill enacts
the "Veterans Assistance for Livelihood, Opportunity, and Relief (VALOR) Act
,
"
which
exempts
certain
disabled veterans
from
certain taxes and fees
.

FREE HUNTING AND FISHING LICENSE

This bill authorize
s t
he wildlife resources director, through the county clerk
s
,
to issue a free p
ermanent sport combination hunting and fishing license to disabled veterans with 100% permanent and total disability from a service-connected cause, as determined by the United
States department of veterans affairs.

FULL PROPERTY TAX RELIEF

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 local property t
axes 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.
T
his bill requires this state to
, in
stead,
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
provision
, a
"
disabled veteran
"
means a person who has served in the armed forces of the United States, a
nd 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 department of veterans affairs, and such disability resulted from having served as a prisoner of war.



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

Ineligibility

Present law prohibits property tax relief from being extended to any person who has been dishonorably discharged from any of the armed services. This bill do
es not change this provision.

Surviving Spouse

Present law requires that property 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 reli
ef and certain other requirements are met. This bill does not change this provision.

MOTOR VEHICLE REGISTRATION FEE EXEMPTION

This bill
provides that if
an owner or lessee of a motor vehicle is a resident of this state and is a disabled veteran
with a
100% permanent and total disability from a service-connected cause, as determined by the department of veterans affairs,
then such veteran
is exempt from taxes and fees for the registration of one private passenger automobile, recreational vehicle, or tru
ck of one-half or three-quarter
-
ton rating.

Current Bill Text

Read the full stored bill text
SENATE BILL 473
By Bowling

HOUSE BILL 52
By Bulso

HB0052
000570
- 1 -

AN ACT to amend Tennessee Code Annotated, Section 5-
8-102; Title 55, Chapter 4; Title 67 and Title 70,
Chapter 2, relative to disabled veterans.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. This act is known and may be cited as the "Veterans Assistance for
Livelihood, Opportunity, and Relief (VALOR) Act."
SECTION 2. Tennessee Code Annotated, Section 70-2-104(a)(4)(B), is amended by
deleting the following language:
Permanent sport combination hunting and fishing license upon payment of a one-
time ten-dollar fee to those residents of Tennessee who are one hundred percent
(100%) permanently and totally service connected disabled veterans who apply for such
discounts and exemptions prior to or after May 24, 2000. The agency shall accept as
evidence of service-connected disability for the purposes of this subdivision (a)(4)(B) a
certification from the veterans' administration.
and substituting instead the following:
Permanent sport combination hunting and fishing license without the payment of
a fee to those residents of this state who are disabled veterans with one hundred
percent (100%) permanent and total disability from a service-connected cause, as
determined by the United States department of veterans affairs.
SECTION 3. Tennessee Code Annotated, Section 67-5-704(a), is amended by deleting
the subsection and substituting instead the following:
(a) There must 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

- 2 - 000570

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 4. Tennessee Code Annotated, Title 55, Chapter 4, Part 1, is amended by
adding the following as a new section:
Notwithstanding this chapter to the contrary, an owner or lessee of a motor
vehicle who is a resident of this state and who is a disabled veteran who has one
hundred percent (100%) permanent and total disability from a service-connected cause,
as determined by the United States department of veterans affairs, is exempt from taxes
and fees under this chapter for the registration of one (1) private passenger automobile,
recreational vehicle, or truck of one-half (1/2) or three-quarter (3/4) ton rating pursuant to
§ 55-4-103.
SECTION 5. This act takes effect January 1, 2026, the public welfare requiring it.