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HB1380 • 2026

Taxes, Real Property

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

Taxes
Active

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

Sponsor
Harris, Kyle
Last action
2026-04-13
Official status
Rec. for pass. if am., ref. to Calendar & Rules Committee
Effective date
Not listed

Plain English Breakdown

The official source does not provide specific details on how exceeding income thresholds affects eligibility or budget impacts.

Property Tax Relief for Elderly People

This bill changes Tennessee's property tax relief rules to make it easier for people aged 80 and older who have received help for at least five years to keep getting that help without having to fill out full applications or report their income.

What This Bill Does

  • Changes the age requirement from 85 to 80 for elderly taxpayers to avoid submitting a complete application or reporting income if they've been in the program for five years and meet other criteria.
  • Allows co-owners aged 80 or older who have held title with the taxpayer for at least five years to continue participating without an application or income report.
  • Requires the division of property assessments, along with the comptroller of the treasury and county property assessors, to create a simple online or mail-in reapplication process.

Who It Names or Affects

  • Taxpayers aged 80 or older who have been in the property tax relief program for at least five years.
  • Co-owners aged 80 or older who have held title with the taxpayer for at least five years.

Terms To Know

Property Tax Relief
A program that helps low-income elderly people pay less in property taxes on their homes.
Income Threshold
The maximum amount of money a person can earn to qualify for certain benefits or programs.

Limits and Unknowns

  • The bill does not specify what happens if the taxpayer's income exceeds the annual threshold.
  • It is unclear how this change will affect state and local budgets.

Amendments

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

Amendment 1-0 to HB1380

Plain English: The amendment changes how elderly property tax relief applicants are verified for income eligibility.

  • Removes the requirement for collecting officials to request documentation verifying an applicant's income if they meet certain conditions: being at least 80 years old, having received property tax relief for five consecutive years, or being a co-owner of a parcel where another owner has received relief for five consecutive years.
  • Requires that applicants over 80 who qualify under the new rules must still complete and submit an annual application to remain eligible.
  • The amendment text does not specify how the 'annually adjusted income threshold' is determined, which could be important for understanding eligibility.
  • It's unclear from the provided text what happens if the collecting official or division of property assessments decides to request additional documentation despite the new rules.
Amendment 1-0 to SB1326

Plain English: The amendment allows elderly taxpayers who are at least 85 years old and have received property tax relief for five consecutive years to renew their eligibility without submitting a full application or reporting income, as long as they meet certain criteria.

  • Elderly taxpayers aged 85 or older can continue receiving property tax relief if they've had it for at least five years, without needing to submit a complete new application or report their income.
  • The amendment requires these elderly taxpayers to still meet the non-income-related eligibility criteria and have an annual income below a certain threshold.
  • A simplified reapplication process will be created by the division of property assessments, allowing eligible taxpayers to renew their relief with just a signature.
  • The exact details of how the simplified reapplication process will work are not provided in the amendment text.
Amendment 2-0 to SB1326

Plain English: The amendment adds a new subsection (n) to Tennessee Code Annotated Section 67-5-701, which allows elderly taxpayers who are 80 years or older and have received property tax relief for five consecutive years to skip submitting verifying documentation if they meet certain income requirements.

  • Adds a new provision allowing elderly taxpayers (80 years or older) with continuous property tax relief for the past five years to avoid submitting proof of residency and other documents, provided their annual income is below a set threshold.
  • Requires the division of property assessments to create an easy online or mail-in reapplication process for these elderly taxpayers.
  • The exact details of the annually adjusted income threshold are not specified in this amendment text and would need to be referenced from § 67-5-702(a)(2).

Bill History

  1. 2026-04-13 Tennessee General Assembly

    Rec. for pass. if am., ref. to Calendar & Rules Committee

  2. 2026-04-08 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/13/2026

  3. 2026-04-08 Tennessee General Assembly

    Action def. in State & Local Government Committee to the Next Calendar

  4. 2026-04-01 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/8/2026

  5. 2026-04-01 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/8/2026

  6. 2026-04-01 Tennessee General Assembly

    Sponsor(s) Added.

  7. 2026-03-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/31/2026

  8. 2026-03-24 Tennessee General Assembly

    Sponsor(s) Added.

  9. 2026-03-11 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2026-03-03 Tennessee General Assembly

    Sponsor(s) Added.

  11. 2026-03-02 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  12. 2026-02-26 Tennessee General Assembly

    Engrossed; ready for transmission to House

  13. 2026-02-26 Tennessee General Assembly

    Sponsor(s) Added.

  14. 2026-02-26 Tennessee General Assembly

    Passed Senate as amended, Ayes 32, Nays 0

  15. 2026-02-26 Tennessee General Assembly

    Amendment withdrawn. (Amendment 1 - SA0306)

  16. 2026-02-26 Tennessee General Assembly

    Senate adopted Amendment (Amendment 2 - SA0511)

  17. 2026-02-24 Tennessee General Assembly

    Placed on Senate Regular Calendar for 2/26/2026

  18. 2026-02-24 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 0

  19. 2026-02-17 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 2/24/2026

  20. 2026-02-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 2/24/2026

  21. 2026-02-11 Tennessee General Assembly

    Def. to Special Calendar to be Published with Final Calendar in State & Local Government Committee

  22. 2026-02-10 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 2/17/2026

  23. 2026-02-04 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 2/11/2026

  24. 2026-02-04 Tennessee General Assembly

    Action def. in State & Local Government Committee to 2/11/2026

  25. 2026-01-28 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 2/4/2026

  26. 2026-01-26 Tennessee General Assembly

    Meeting Canceled

  27. 2026-01-21 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 1/28/2026

  28. 2025-04-02 Tennessee General Assembly

    Action def. in State & Local Government Committee to First Calendar of 2026

  29. 2025-04-01 Tennessee General Assembly

    Failed in Senate State and Local Government Committee

  30. 2025-03-26 Tennessee General Assembly

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

  31. 2025-03-26 Tennessee General Assembly

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

  32. 2025-03-26 Tennessee General Assembly

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

  33. 2025-03-25 Tennessee General Assembly

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

  34. 2025-03-19 Tennessee General Assembly

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

  35. 2025-03-19 Tennessee General Assembly

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

  36. 2025-03-19 Tennessee General Assembly

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

  37. 2025-03-12 Tennessee General Assembly

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

  38. 2025-02-26 Tennessee General Assembly

    Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee

  39. 2025-02-19 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 2/26/2025

  40. 2025-02-12 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  41. 2025-02-12 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  42. 2025-02-12 Tennessee General Assembly

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

  43. 2025-02-10 Tennessee General Assembly

    Intro., P1C.

  44. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  45. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  46. 2025-02-06 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Under present law, one class of persons who are eligible for property tax relief is certain low-income taxpayers 65 years of age or older for real property used as their residence. Present law requires that a person seeking property tax relief submit an
application to the collecting official using a form approved by the state board of equalization.

This bill provides that a taxpayer who is 85 years of age or older and who has received property tax relief based on the person's income and age for at least five consecutive years is not required to submit a complete application or report income for con
tinued participation; provided, that the taxpayer's annual income does not exceed the annually adjusted income threshold and the taxpayer meets all other non-income-related criteria for eligibility. This bill requires the state board of equalization, div
is
ion of property assessments, in consultation with the comptroller of the treasury and county property assessors, to develop a simplified reapplication process for taxpayers described in this bill that may be completed online or via mail that allows the ta
xpayer to indicate whether the taxpayer meets the income and non-income-related requirements by checking a box or boxes.

ON FEBRUARY 26, 2026, THE SENATE ADOPTED AMENDMENT #2 AND PASSED SENATE BILL 1326, AS AMENDED.

AMENDMENT #2 makes the following changes:



Lowers the age after which a taxpayer does not have to submit an application or report income for continued participation in the property tax relief program from 85 to 80.



Authorizes a co-owner who has held title to the parcel in conjunction with the taxpayer for the last five years and is at least 80 to continue to participate in the program without an application or income reporting.



Requires only the division of property assessments, rather than the division and the state board of equalization, to develop a simplified reapplication process for the above-described taxpayers.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1326
By Kyle

HOUSE BILL 1380
By Harris

HB1380
002422
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-701, is amended by adding the
following language as a new subsection:
(n) Notwithstanding this section, a taxpayer who is eighty-five (85) years of age
or older and who has received property tax relief pursuant to § 67-5-702 for at least five
(5) consecutive years is not required to submit a complete application or report income
for continued participation; provided, that the taxpayer's annual income does not exceed
the annually adjusted income threshold described in § 67-5-702(a)(2), and the taxpayer
meets all other non-income-related criteria for eligibility. The state board of equalization,
division of property assessments, in consultation with the comptroller of the treasury and
county property assessors, shall develop a simplified reapplication process for taxpayers
described in this subsection (n) that may be completed online or via mail that allows the
taxpayer to indicate whether the taxpayer meets the income and non-income-related
requirements by checking a box or boxes.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.