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HB0319 • 2026

Taxes, Ad Valorem

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property classification and assessment.

Housing Taxes
Active

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

Sponsor
Rudd, Massey
Last action
2025-03-19
Official status
Def. to Summer Study in Cities & Counties Subcommittee
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not provide details on how the change will affect current tax rates or specific properties that might be newly classified as residential.

Changes to Property Tax Classification

This bill updates Tennessee's definition of 'residential property' for tax purposes.

What This Bill Does

  • Updates the definition of 'residential property' in state law to include properties that can be sold and purchased as a single unit fee simple title, regardless of whether they are vacant or have more than one rental unit.

Who It Names or Affects

  • Property owners in Tennessee
  • Local governments collecting property taxes

Terms To Know

Residential Property
Real estate that can be used for living and is sold as a single unit fee simple title.
Fee Simple Title
The most complete form of ownership, giving the owner full rights to use, sell, or give away the property.

Limits and Unknowns

  • Does not specify how this change will affect current tax rates.
  • It is unclear what specific properties might be newly classified as residential due to these changes.

Bill History

  1. 2025-03-25 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State & Local Government Committee

  2. 2025-03-19 Tennessee General Assembly

    Def. to Summer Study in Cities & Counties Subcommittee

  3. 2025-03-18 Tennessee General Assembly

    Reset on Final calendar of Senate State and Local Government Committee

  4. 2025-03-12 Tennessee General Assembly

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

  5. 2025-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/18/2025

  6. 2025-02-12 Tennessee General Assembly

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

  7. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  8. 2025-02-03 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  9. 2025-02-03 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  10. 2025-01-27 Tennessee General Assembly

    Intro., P1C.

  11. 2025-01-27 Tennessee General Assembly

    Filed for introduction

  12. 2025-01-22 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 327
By Massey

HOUSE BILL 319
By Rudd

HB0319
001197
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 5, relative to property classification and
assessment.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-501(11), is amended by
deleting the following:
"Residential property" includes all real property that is used, or held for use, for
dwelling purposes and that contains not more than one (1) rental unit.
and substituting instead:
"Residential property" includes all real property that is used, or held for use, for
dwelling purposes, that can be sold and purchased as a single unit fee simple title,
whether it is vacant, owner-occupied, rented, or detached or attached, and that contains
not more than one (1) rental unit.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.