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HB0388 • 2026

Municipal Government

AN ACT to amend Tennessee Code Annotated, Title 6 and Title 67, Chapter 6, relative to courthouse square revitalization.

Taxes
Active

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

Sponsor
Butler, Walley
Last action
2026-04-08
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
Effective date
Not listed

Plain English Breakdown

The official source material does not provide information about indefinite continuation or specific definition of the zone beyond June 30, 2028.

Courthouse Square Revitalization Act

This bill removes the deadline for six courthouse square revitalization projects to receive state sales tax revenue allocations.

What This Bill Does

  • Removes the June 30, 2028, termination date for receiving state sales tax revenue allocations.

Who It Names or Affects

  • Municipalities that have received state sales tax revenue for courthouse square revitalization projects since 2005.
  • The Tennessee Department of Revenue and local governments involved in these projects.

Terms To Know

Courthouse Square Revitalization Zone
An area designated by a municipality to receive state sales tax revenue for the purpose of maintaining and improving courthouse squares.
Sales Tax Revenue Allocation
A portion of state sales tax money given to municipalities to support specific projects or initiatives.

Limits and Unknowns

  • The bill does not specify how the continued allocation will be funded beyond June 30, 2028.
  • It is unclear if there are any limits on how long a municipality can continue receiving these allocations after this date.

Bill History

  1. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  2. 2026-03-18 Tennessee General Assembly

    Def. to Special Calendar to be Published with Final Calendar in Finance, Ways, and Means Subcommittee

  3. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026

  4. 2025-04-17 Tennessee General Assembly

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

  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

    Action deferred in Senate Finance, Ways & Means Committee / Behind Budget

  9. 2025-04-08 Tennessee General Assembly

    Action deferred in Senate Finance, Ways, and Means Committee to 4/9/2025

  10. 2025-04-01 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/8/2025

  11. 2025-04-01 Tennessee General Assembly

    Action deferred in Senate Finance, Ways, and Means Committee to 4/8/2025

  12. 2025-03-25 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2025

  13. 2025-03-19 Tennessee General Assembly

    Def. to Special Calendar to be Published with Final Calendar in Finance, Ways, and Means Subcommittee

  14. 2025-03-12 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/19/2025

  15. 2025-03-12 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/19/2025

  16. 2025-03-11 Tennessee General Assembly

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

  17. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025

  18. 2025-03-04 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/11/2025

  19. 2025-03-04 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/11/2025

  20. 2025-02-26 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/12/2025

  21. 2025-02-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/4/2025

  22. 2025-02-19 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/26/2025

  23. 2025-02-19 Tennessee General Assembly

    Meeting Canceled

  24. 2025-02-12 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/19/2025

  25. 2025-02-05 Tennessee General Assembly

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

  26. 2025-02-05 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  27. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  28. 2025-01-30 Tennessee General Assembly

    Sponsor(s) Added.

  29. 2025-01-27 Tennessee General Assembly

    Filed for introduction

  30. 2025-01-16 Tennessee General Assembly

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

  31. 2025-01-15 Tennessee General Assembly

    Introduced, Passed on First Consideration

  32. 2025-01-14 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires
any municipality with a
c
ourthouse
s
quare
r
evitalization
z
one re
ceiving allocations of state sales tax revenue as a result of the now-repealed Courthouse Square Revitalization Pilot Project Act of 2005
to
stop receiving state sales tax revenue allocations
on
June 30, 2028.
Six
courthouse square revitalization
projects
are currently receiving allocations, which
equal the amount of state tax revenue derived from sales or use of goods, products, and services within each
revitalization
zone. The amount distributed to the municipalit
ies
must
be
used exclusively for maintai
ning and improving the viability of the courthouse square
. This bill removes the
June 30, 2028
, termination date in order to allow such allocations to continue.

Current Bill Text

Read the full stored bill text 
SENATE BILL 145
By Walley

HOUSE BILL 388
By Butler

HB0388
000262
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 6 and
Title 67, Chapter 6, relative to courthouse square
revitalization.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-103(h)(2), is amended by
deleting the language "until June 30, 2028".
SECTION 2. Tennessee Code Annotated, Section 67-6-103(h)(2), is amended by
deleting the last sentence of the subdivision and substituting instead:
For purposes of this subdivision (h)(2), "courthouse square revitalization zone"
consists of the area that is included within the courthouse square revitalization
zone on June 1, 2015.
SECTION 3. This act takes effect upon becoming a law, the public welfare requiring it.