Tennessee Senate Bill SB1916

Tennessee 2025-2026 Regular Session

• Introduced: 1/21/26

Caption

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

Summary

SB1916 amends Tennessee’s property tax definitions by revising the statutory definition of “movable structure” in Title 67, Chapter 5. The bill expands and clarifies that a movable structure includes a mobile home or other trailer- or semitrailer-based structure designed to be towed on highways or parked off-highway, and that such a structure may be used permanently as a residence or apartment, or temporarily or permanently for commercial or industrial purposes such as an office, storehouse, or warehouse. The measure is primarily definitional, but it affects how certain movable structures are classified under Tennessee tax law beginning with tax years on or after January 1, 2026. By updating the definition, the bill may influence property tax treatment and administrative interpretation for owners, assessors, and local tax officials dealing with mobile homes and similar structures used for residential or business purposes.

Impact

The bill amends Tennessee Code Annotated, Section 67-5-501(7), within the property tax code, to broaden and clarify the category of “movable structure.” This change may affect assessment and taxation of mobile homes and comparable trailer-based structures used as residences, apartments, offices, warehouses, storehouses, or other commercial or industrial facilities. The act applies prospectively to tax years beginning on or after January 1, 2026, and therefore does not alter prior tax years.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the text alone, the bill appears technical and administrative in nature, with a likely neutral or low-contention posture because it clarifies an existing tax-law definition rather than creating a new tax category or rate.

Contention

No specific points of contention are documented in the provided record. Potential areas of interest, if discussed, would likely include whether the expanded definition could change tax liability for mobile home owners or businesses using trailer-based structures, and how assessors should distinguish movable structures from other taxable property. However, no opposing or supporting positions are reflected in the available transcripts or votes.