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HB1932 • 2026

Taxes, Real Property

AN ACT to amend Tennessee Code Annotated, Section 67-5-2701, relative to procedure for redemption of property.

Taxes
Active

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

Sponsor
Vaughan, Taylor
Last action
2026-04-07
Official status
Rec. for pass; ref to Calendar & Rules Committee
Effective date
Not listed

Plain English Breakdown

The candidate explanation incorrectly stated that the bill changes the redemption period for less than three years of delinquency to one year and more than three years to ninety days without specifying the exact number of years. The official source material specifies these periods based on whether the delinquency is exactly three years or less, or more than three years.

Changing Property Redemption Periods

This act changes how long property owners have to redeem their properties after a tax sale based on whether the period of delinquency is three years or less.

What This Bill Does

  • Changes the redemption period for properties with a delinquency period of three years or less to one year from when the order confirming the sale is entered.
  • Sets the redemption period at ninety days for properties that have been delinquent for more than three years, regardless of how many additional years they are behind on taxes.
  • Applies these changes starting July 1, 2026, to any orders confirming tax sales after this date.

Who It Names or Affects

  • Property owners who have not paid their property taxes and whose properties may be sold due to delinquency.
  • Local governments that manage the process of tax sales and redemptions.

Terms To Know

Redemption period
The time a property owner has after a tax sale to pay what is owed and get their property back.
Period of delinquency
How long the property taxes have been unpaid before the redemption period starts.

Limits and Unknowns

  • The exact financial impact on local revenues cannot be determined due to many uncertain factors.
  • This act does not specify what happens if a property owner tries to redeem their property after the new deadlines.

Bill History

  1. 2026-04-13 Tennessee General Assembly

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

  2. 2026-04-09 Tennessee General Assembly

    Engrossed; ready for transmission to House

  3. 2026-04-09 Tennessee General Assembly

    Sponsor(s) Added.

  4. 2026-04-09 Tennessee General Assembly

    Passed Senate, Ayes 22, Nays 5

  5. 2026-04-07 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  6. 2026-04-07 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/9/2026

  7. 2026-04-01 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 4/7/2026

  8. 2026-04-01 Tennessee General Assembly

    Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

  9. 2026-03-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/1/2026

  10. 2026-03-24 Tennessee General Assembly

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

  11. 2026-03-24 Tennessee General Assembly

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

  12. 2026-03-24 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  13. 2026-03-18 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/24/2026

  14. 2026-03-18 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/24/2026

  15. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  16. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  17. 2026-03-11 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/18/2026

  18. 2026-03-11 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/18/2026

  19. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  20. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/17/2026

  21. 2026-03-04 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/11/2026

  22. 2026-03-04 Tennessee General Assembly

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

  23. 2026-03-03 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/10/2026

  24. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/4/2026

  25. 2026-02-05 Tennessee General Assembly

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

  26. 2026-02-04 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  27. 2026-02-04 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  28. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  29. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  30. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  31. 2026-01-22 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires the redemption period to be determined for each parcel based on the period of delinquency. Once the period of delinquency is established, the redemption period is set according to the following scales:



If the period of delinquency is five years or less
, the redemption period must be one year from the entry of the order confirming the sale.



If the period of delinquency is more than five years but less than eight years
, the redemption period must be 180 days from the entry of the order confirming the sale.



If the period of delinquency is eight years or more
, the redemption period must be 90 days from the entry of the order confirming the sale.

This bill changes the scales in which a redemption period is set once a period of delinquency has been determined to either of the following:



If the period of delinquency is three years or less
, the redemption period is one year from the entry of the order confirming the sale.



If the period of delinquency is more than three years
, the redemption period is 90 days from the entry of the order confirming the sale.

This applies to entries of orders confirming a tax sale of a parcel subject to redemption occurring on or after July 1, 2026.

Current Bill Text

Read the full stored bill text
SENATE BILL 1983
By Taylor

HOUSE BILL 1932
By Vaughan
HB1932
011473
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-5-2701, relative to procedure for redemption of
property.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-2701(a)(1)(C), is amended by
deleting the subdivision and substituting instead the following:
(C) The redemption period is determined for each parcel based on the period of
delinquency. Once the period of delinquency is established, the redemption period must
be set on the following scale:
(i) If the period of delinquency is three (3) years or less, the redemption
period is one (1) year from the entry of the order confirming the sale; or
(ii) If the period of delinquency is more than three (3) years, the
redemption period is ninety (90) days from the entry of the order confirming the
sale.
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it, and
applies to entries of orders confirming a tax sale of a parcel subject to redemption occurring on
or after that date.