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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
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Harris, Kyle
Last action
2026-05-27
Official status
Comp. became Pub. Ch. 1063
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Taxes, Real Property

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

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

Amendment 1-0 to HB1380

Plain English: House State & Local Government 1 Amendment No.

  • House State & Local Government 1 Amendment No.
  • 1 to HB1380 Crawford Signature of Sponsor AMEND Senate Bill No.
  • 1326* House Bill No.
  • 1380 HA1144 016907 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.
Amendment 1-0 to SB1326

Plain English: Senate State and Local Government 1 Amendment No.

  • Senate State and Local Government 1 Amendment No.
  • 1 to SB1326 Briggs Signature of Sponsor AMEND Senate Bill No.
  • 1326* House Bill No.
  • 1380 SA0306 006269 - 1 - by deleting all language after the enacting clause and substituting instead the following: SECTION 1.
Amendment 2-0 to SB1326

Plain English: Senate State and Local Government 2 Amendment No.

  • Senate State and Local Government 2 Amendment No.
  • 2 to SB1326 Briggs Signature of Sponsor AMEND Senate Bill No.
  • 1326* House Bill No.
  • 1380 SA0511 013460 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.

Bill History

  1. 2026-05-27 Tennessee General Assembly

    Comp. became Pub. Ch. 1063

  2. 2026-05-27 Tennessee General Assembly

    Effective date(s) 05/22/2026

  3. 2026-05-27 Tennessee General Assembly

    Pub. Ch. 1063

  4. 2026-05-22 Tennessee General Assembly

    Signed by Governor.

  5. 2026-05-11 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2026-05-07 Tennessee General Assembly

    Signed by H. Speaker

  7. 2026-04-30 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2026-04-29 Tennessee General Assembly

    Enrolled and ready for signatures

  9. 2026-04-22 Tennessee General Assembly

    Concurred, Ayes 30, Nays 0 (Amendment 1 - HA1144)

  10. 2026-04-21 Tennessee General Assembly

    Sponsor(s) Added.

  11. 2026-04-21 Tennessee General Assembly

    Comp. SB subst.

  12. 2026-04-21 Tennessee General Assembly

    Placed on Senate Message Calendar for 4/22/2026

  13. 2026-04-21 Tennessee General Assembly

    Passed H., as am., Ayes 86, Nays 0, PNV 0

  14. 2026-04-21 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA1144)

  15. 2026-04-21 Tennessee General Assembly

    Subst. for comp. HB.

  16. 2026-04-14 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/16/2026

  17. 2026-04-14 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/14/2026

  18. 2026-04-13 Tennessee General Assembly

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

  19. 2026-04-08 Tennessee General Assembly

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

  20. 2026-04-08 Tennessee General Assembly

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

  21. 2026-04-01 Tennessee General Assembly

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

  22. 2026-04-01 Tennessee General Assembly

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

  23. 2026-04-01 Tennessee General Assembly

    Sponsor(s) Added.

  24. 2026-03-25 Tennessee General Assembly

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

  25. 2026-03-24 Tennessee General Assembly

    Sponsor(s) Added.

  26. 2026-03-11 Tennessee General Assembly

    Sponsor(s) Added.

  27. 2026-03-03 Tennessee General Assembly

    Sponsor(s) Added.

  28. 2026-03-02 Tennessee General Assembly

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

  29. 2026-02-26 Tennessee General Assembly

    Engrossed; ready for transmission to House

  30. 2026-02-26 Tennessee General Assembly

    Sponsor(s) Added.

  31. 2026-02-26 Tennessee General Assembly

    Passed Senate as amended, Ayes 32, Nays 0

  32. 2026-02-26 Tennessee General Assembly

    Amendment withdrawn. (Amendment 1 - SA0306)

  33. 2026-02-26 Tennessee General Assembly

    Senate adopted Amendment (Amendment 2 - SA0511)

  34. 2026-02-24 Tennessee General Assembly

    Placed on Senate Regular Calendar for 2/26/2026

  35. 2026-02-24 Tennessee General Assembly

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

  36. 2026-02-17 Tennessee General Assembly

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

  37. 2026-02-17 Tennessee General Assembly

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

  38. 2026-02-11 Tennessee General Assembly

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

  39. 2026-02-10 Tennessee General Assembly

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

  40. 2026-02-04 Tennessee General Assembly

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

  41. 2026-02-04 Tennessee General Assembly

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

  42. 2026-01-28 Tennessee General Assembly

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

  43. 2026-01-26 Tennessee General Assembly

    Meeting Canceled

  44. 2026-01-21 Tennessee General Assembly

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

  45. 2025-04-02 Tennessee General Assembly

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

  46. 2025-04-01 Tennessee General Assembly

    Failed in Senate State and Local Government Committee

  47. 2025-03-26 Tennessee General Assembly

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

  48. 2025-03-26 Tennessee General Assembly

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

  49. 2025-03-26 Tennessee General Assembly

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

  50. 2025-03-25 Tennessee General Assembly

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

  51. 2025-03-19 Tennessee General Assembly

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

  52. 2025-03-19 Tennessee General Assembly

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

  53. 2025-03-19 Tennessee General Assembly

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

  54. 2025-03-12 Tennessee General Assembly

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

  55. 2025-02-26 Tennessee General Assembly

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

  56. 2025-02-19 Tennessee General Assembly

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

  57. 2025-02-12 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  58. 2025-02-12 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  59. 2025-02-12 Tennessee General Assembly

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

  60. 2025-02-10 Tennessee General Assembly

    Intro., P1C.

  61. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  62. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  63. 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.

ON APRIL 21, 2026, THE HOUSE SUBSTITUTED SENATE BILL 1326 FOR HOUSE BILL 1380, ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1326, AS AMENDED.

AMENDMENT #1 rewrites the bill to, instead, provide that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if (i) the applicant is at least
80 years old; (ii) the applicant has applied for and received property tax relief for the immediately preceding five consecutive years for the same place of residence or the applicant has been a co-owner for the same parcel or the immediately preceding fi
ve
consecutive years in which another co-owner received tax relief; (iii) the annual income attributable to the applicant does not exceed the annually adjusted income threshold; and (iv) the applicant meets all other non-income-related criteria for eligibil
ity. Present law authorizes property tax relief for certain low-income taxpayers older 65 years old or older, subject to income and other limits.

This amendment requires an applicant for tax relief to continue to annually complete and submit the tax relief application. However, the division of property assessments must develop a simplified reapplication process for the applicants described above.
Such application must allow the applicant to indicate whether the applicant meets the income and non-income-related requirements by checking a box or boxes.

ON APRIL 22, 2026, THE SENATE CONCURRED IN HOUSE AMENDMENT #1.

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.