Tennessee 114th General Assembly Status: Enacted Bipartisan · 2 R · 1 D cosponsors

HB 2207 — AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.

Last action — Comp. became Pub. Ch. 982

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 02, 2026. Enacted.

Signed by Governor Bill Lee (Republican) on April 30, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 94% · high confidence

  • Enacted

    Current position in the legislative process.

  • 4 sponsors

    1 primary, 3 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (2 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill changes the property tax exemption application timing for certain organizations in Tennessee.

The bill allows property tax exemption applications from religious, charitable, scientific, or nonprofit educational organizations to be retroactively effective if filed within 180 days after the property's exempt use begins. This change applies when applications are submitted after May 20 of the exemption year but before the end of that year.

What this means for you
  • Families: Families may benefit indirectly if nonprofit organizations can access tax exemptions, possibly leading to more services or support in the community.
  • Small Business: Small businesses could see changes in local property tax dynamics, impacting competition with exempt organizations.

Summary

Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days after the exempt use of the property began will be effective as of the date the exempt use began, if the application is made after May 20th of the year for which the exemption is sought, but prior to the end of the year; makes other related changes. - Amends TCA Title 67.

Bill Text

Action History

  1. Filed for introduction

  2. Introduced, Passed on First Consideration

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

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

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

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

  7. Action deferred in Senate State and Local Government Committee to 3/25/2026

  8. Placed on Senate State and Local Government Committee calendar for 3/25/2026

  9. Placed on Senate State and Local Government Committee calendar for 3/25/2026

  10. Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0

  11. Placed on Senate Regular Calendar for 4/13/2026

  12. Senate adopted Amendment (Amendment 1 - SA0882)

  13. Passed Senate as amended, Ayes 33, Nays 0

  14. Sponsor(s) Added.

  15. Engrossed; ready for transmission to House

  16. Rcvd. from S., held on H. desk.

  17. Subst. for comp. HB.

  18. Am. withdrawn. (Amendment 1 - HA0731)

  19. Passed H., Ayes 90, Nays 1, PNV 0

  20. Enrolled and ready for signatures

  21. Signed by Senate Speaker

  22. Signed by H. Speaker

  23. Transmitted to Governor for action.

  24. Signed by Governor.

  25. Pub. Ch. 982

  26. Effective date(s) 05/19/2026

  27. Filed for introduction

  28. Intro., P1C.

  29. P2C, caption bill, held on desk - pending amdt.

  30. Ref. to State & Local Government Committee

  31. Assigned to s/c Cities & Counties Subcommittee

  32. Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026

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

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

  35. Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

  36. Assigned to s/c Finance, Ways, and Means Subcommittee

  37. Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/25/2026

  38. Placed behind the budget

  39. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  40. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/15/2026

  41. Rec for pass by s/c ref. to Finance, Ways, and Means Committee

  42. Placed on cal. Finance, Ways, and Means Committee for 4/15/2026

  43. Rec. for pass; ref to Calendar & Rules Committee

  44. Placed on cal. Calendar & Rules Committee for 4/16/2026

  45. Sponsor(s) Added.

  46. H. Placed on Regular Calendar for 4/20/2026

  47. Comp. SB subst.

  48. Sponsor(s) Added.

  49. Comp. became Pub. Ch. 982

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 129 not signed on

Sponsors (1)

  • Hicks G

Co-sponsors (3)

Not signed on (129)

129 members have not signed on to this bill.

Show all 129 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 2207 do?
Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days after the exempt use of the property began will be effective as of the date the exempt use began, if the application is made after May 20th of the year for which the exemption is sought, but prior to the end of the year; makes other related changes. - Amends TCA Title 67.
Who sponsors HB 2207?
HB 2207 is sponsored by Hicks G, Lamberth, William (Republican), Cepicky, Scott (Republican), and Love, Jr., Harold (Democrat).
What is the current status of HB 2207?
This bill has been enacted into law. Introduced February 02, 2026. Enacted.
Where can I track HB 2207?
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Last checked for changes 3 months ago · updated continuously

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