HB 1380

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                              PUBLIC CHAPTER NO. 1063
                                       SENATE BILL NO. 1326
                                    By Kyle, Akbari, Pody, Oliver
                                  Substituted for: House Bill No. 1380
By Harris, Brooks, Leatherwood, Vaughan, Chism, White, Clemmons, Camper, Love, Cepicky, Terry
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 67-5-702, 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 if:
                       (A) The applicant is eighty (80) years of age or older;
                       (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 co-owner
                       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 that are
       attributable to the applicant under subdivision (a)(2) or documentation related to non-income
       eligibility criteria under this section and § 67-5-701.
                (3) Notwithstanding subdivision (g)(1 ), to remain eligible for the tax relief program, the
       applicant must continue to annually complete and submit the tax relief application to the
       collecting official, as required by § 67-5-701 (c). The division of property assessments shall
       develop a simplified reapplication process for applicants described in this subsection (g) that
       allows the applicant to indicate whether the applicant 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.
                SENATE BILL NO.  1326
PASSED:  April 22, 2026
                                                RANDYM
                                         SPEAKER OF THE
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                                    CAMERON SEXTON, SPEAKER
                                    HOUSE OF REPRESENTATIVES
APPROVED this   J.;),w:J day of   (Vb   41        2026
            ~~       BILL LEE, GOVERNOR