Tennessee legislation · 114th General Assembly
Tennessee HB1380: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax relief for elderly persons.
Status: Chaptered, May 27, 2026
Fiscal Summary NOT SIGNIFICANT Bill Summary 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 continued 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, division 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 taxpayer 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
What the bill says
From the amended text:
House State & Local Government 1 Amendment No. 1 to HB1380 Crawford Signature of Sponsor AMEND S e n ate Bill No. 1326* House Bill No. 1380 by deleting all language after the enacting clause and substituting: SECTION 1. Tennessee Code Annotated, Section 67-5-702, is amended by adding the following language as a new subsection (g): (1) Notwithstanding this section and § 67-5-701, the collecting official or the division of property assessments is not required to request documentation verifying the applicant's income (B) One (1) of the following is satisfied: (i) The applicant has applied for and received property tax relief pursuant to this section for the immediately preceding five (5) consecutive years for the same place of residence; or (ii) The applicant has been a co-owner of the same parcel for the immediately preceding five (5) consecutive years in which another coowner applied for and received tax relief under this section for each of those five (5) years; (C) The annual income attributable to the applicant does not exceed the annually adjusted income threshold described in subdivision (a)(2); and (D) The applicant meets all other non-income-related criteria for eligibility. (2) Notwithstanding subdivision (g)(1), the collecting official or the division of property assessments may request documentation verifying incomes of other individuals HA1144 that are attributable to the applicant under subdivision …