Tennessee House Bill HB1380

Tennessee 2025-2026 Regular Session

• Introduced: 2/6/25
• Refer: 2/12/25
• Refer: 3/19/25
• Refer: 4/13/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax relief for elderly persons.

Summary

HB1380 amends Tennessee’s property tax relief program for elderly taxpayers by creating a simplified renewal process for certain very old participants. Specifically, a taxpayer age 85 or older who has already received property tax relief for at least five consecutive years would no longer have to submit a full reapplication or report income each year to continue receiving the benefit, so long as the taxpayer still meets the income cap and all other non-income eligibility requirements. The bill directs the State Board of Equalization’s Division of Property Assessments, working with the Comptroller of the Treasury and county property assessors, to design a streamlined reapplication process. That process may be completed online or by mail and would allow eligible taxpayers to attest to eligibility by checking boxes rather than completing a full application. The bill takes effect immediately upon becoming law.

Impact

The bill would amend Tennessee Code Annotated § 67-5-701 within Title 67, Chapter 5, Part 7, which governs property tax relief for elderly persons. Its practical effect is to reduce administrative burdens for a narrow group of long-term recipients—those age 85 and older—while preserving existing income limits and other eligibility standards under § 67-5-702. It also requires state and local tax administration officials to create a simplified renewal mechanism for continued participation in the program.

Sentiment

The available voting history suggests generally favorable support for the bill, with committee recommendations to pass it after amendment or referral advancing by comfortable margins. The lack of recorded transcript discussion limits insight into detailed debate, but the votes indicate broad agreement that the measure is a reasonable administrative simplification for elderly property tax relief recipients.

Contention

The main point of potential contention is whether exempting applicants age 85 and older from full annual reapplication and income reporting could reduce oversight or increase the risk of ineligible participation. Any concerns would likely come from members focused on program integrity, verification, or administrative consistency. Supporters, by contrast, appear to favor easing paperwork for very elderly taxpayers who have already demonstrated long-term eligibility and may face difficulty navigating repeated application requirements.