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HB1969 • 2026

Taxes, Real Property

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to movable structures.

Taxes
Active

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

Sponsor
Farmer, Seal
Last action
2026-03-18
Official status
Taken off notice for cal. in State & Local Government Committee
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not provide specific details on tax implications beyond stating that a precise decrease in local property tax revenue cannot be estimated with certainty.

Changes in Tax Rules for Movable Structures

This bill changes how movable structures used as permanent residences are taxed.

What This Bill Does

  • Defines a 'movable structure' as something that can be towed along highways or parked off them, including mobile homes.
  • Requires these structures to be used permanently as residences for tax purposes.

Who It Names or Affects

  • People who own or use movable structures like mobile homes in Tennessee.
  • Local governments that collect property taxes.

Terms To Know

Movable structure
A type of building, such as a mobile home, that can be towed along highways or parked off them and used for living purposes.

Limits and Unknowns

  • The exact decrease in local property tax revenue cannot be predicted with certainty.
  • This bill only affects movable structures used as permanent residences; other uses are not changed.

Bill History

  1. 2026-03-24 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State & Local Government Committee

  2. 2026-03-18 Tennessee General Assembly

    Taken off notice for cal. in State & Local Government Committee

  3. 2026-03-18 Tennessee General Assembly

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

  4. 2026-03-17 Tennessee General Assembly

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

  5. 2026-03-11 Tennessee General Assembly

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

  6. 2026-03-11 Tennessee General Assembly

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

  7. 2026-03-11 Tennessee General Assembly

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

  8. 2026-03-04 Tennessee General Assembly

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

  9. 2026-03-04 Tennessee General Assembly

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

  10. 2026-02-25 Tennessee General Assembly

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

  11. 2026-02-04 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  12. 2026-02-04 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  13. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  14. 2026-02-02 Tennessee General Assembly

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

  15. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  16. 2026-01-22 Tennessee General Assembly

    Introduced, Passed on First Consideration

  17. 2026-01-21 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires a movable structure that is attached to real property or connected with any utility service to be assessed for tax purposes as real property as an improvement to the land where located. Present law defines a "moveable structure" as
a mobile home or such other movable structure that is constructed as a trailer or semitrailer, and designed to either be towed along the highways or to be parked off the highways.

Present law also requires the structure to be used, temporarily or permanently, as a residence, apartment, office, storehouse, warehouse, or for any other commercial or industrial purpose. This bill revises this requirement by, instead, requiring the st
ructure, when used as a residence or apartment, to be used for such purpose permanently and not temporarily.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1916
By Seal

HOUSE BILL 1969
By Farmer
HB1969
011011
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 5, relative to movable structures.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-5-501(7), is amended by deleting
the subdivision and substituting instead the following:
(7) "Movable structure" includes a mobile home or such other movable structure
that is constructed as a trailer or semitrailer and designed to either be towed along the
highways or to be parked off the highways, and that may be used, permanently, as a
residence or apartment, or, temporarily or permanently, as an office, storehouse,
warehouse, or for any other commercial or industrial purpose;
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it,
and applies to tax years beginning on or after January 1, 2026.