Tennessee 114th General Assembly Status: Enacted Bipartisan · 3 D · 1 R cosponsors

SB 1326 — AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax relief for elderly persons.

Last action — Effective date(s) 05/22/2026

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

This bill has been enacted into law. Introduced February 06, 2025. 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.

Upgrade to see the exact probability and what's driving it.

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 (3 D · 1 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 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

The bill eases property tax verification for elderly applicants aged 80 and older.

This legislation allows elderly individuals who are at least 80 years old to apply for property tax relief without needing to provide income documentation. This change is intended to simplify the process for qualifying seniors.

What this means for you
  • Workers: Elderly workers seeking property tax relief may find the application process less burdensome.
  • Families: Families of elderly individuals may benefit from simplified property tax relief for their loved ones.
  • Consumers: {}

Summary

Taxes, Real Property - As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain other requirements. - Amends TCA Title 67, Chapter 5, Part 7.

Bill Text

Action History

  1. Filed for introduction

  2. Intro., P1C.

  3. P2C, ref. to State & Local Government Committee

  4. Assigned to s/c Cities & Counties Subcommittee

  5. Placed on s/c cal Cities & Counties Subcommittee for 2/26/2025

  6. Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee

  7. Placed on s/c cal Cities & Counties Subcommittee for 3/19/2025

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

  9. Placed on cal. State & Local Government Committee for 3/26/2025

  10. Action def. in State & Local Government Committee to 4/2/2025

  11. Placed on cal. State & Local Government Committee for 4/2/2025

  12. Action def. in State & Local Government Committee to First Calendar of 2026

  13. Placed on cal. State & Local Government Committee for 1/28/2026

  14. Meeting Canceled

  15. Placed on cal. State & Local Government Committee for 2/4/2026

  16. Action def. in State & Local Government Committee to 2/11/2026

  17. Placed on cal. State & Local Government Committee for 2/11/2026

  18. Def. to Special Calendar to be Published with Final Calendar in State & Local Government Committee

  19. Sponsor(s) Added.

  20. Sponsor(s) Added.

  21. Placed on cal. State & Local Government Committee for 3/31/2026

  22. Sponsor(s) Added.

  23. Action def. in State & Local Government Committee to 4/8/2026

  24. Placed on cal. State & Local Government Committee for 4/8/2026

  25. Action def. in State & Local Government Committee to the Next Calendar

  26. Placed on cal. State & Local Government Committee for 4/13/2026

  27. Rec. for pass. if am., ref. to Calendar & Rules Committee

  28. Placed on cal. Calendar & Rules Committee for 4/14/2026

  29. H. Placed on Regular Calendar for 4/16/2026

  30. Comp. SB subst.

  31. Sponsor(s) Added.

  32. Comp. became Pub. Ch. 1063

  33. Filed for introduction

  34. Introduced, Passed on First Consideration

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

  36. Placed on Senate State and Local Government Committee calendar for 3/25/2025

  37. Action deferred in Senate State and Local Government Committee to 4/1/2025

  38. Placed on Senate State and Local Government Committee calendar for 4/1/2025

  39. Failed in Senate State and Local Government Committee

  40. Placed on Senate State and Local Government Committee calendar for 2/17/2026

  41. Action deferred in Senate State and Local Government Committee to 2/24/2026

  42. Placed on Senate State and Local Government Committee calendar for 2/24/2026

  43. Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 0

  44. Placed on Senate Regular Calendar for 2/26/2026

  45. Senate adopted Amendment (Amendment 2 - SA0511)

  46. Amendment withdrawn. (Amendment 1 - SA0306)

  47. Passed Senate as amended, Ayes 32, Nays 0

  48. Sponsor(s) Added.

  49. Engrossed; ready for transmission to House

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

  51. Sponsor(s) Added.

  52. Subst. for comp. HB.

  53. H. adopted am. (Amendment 1 - HA1144)

  54. Passed H., as am., Ayes 86, Nays 0, PNV 0

  55. Placed on Senate Message Calendar for 4/22/2026

  56. Concurred, Ayes 30, Nays 0 (Amendment 1 - HA1144)

  57. Enrolled and ready for signatures

  58. Signed by Senate Speaker

  59. Signed by H. Speaker

  60. Transmitted to Governor for action.

  61. Signed by Governor.

  62. Pub. Ch. 1063

  63. Effective date(s) 05/22/2026

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

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 SB 1326 do?
Taxes, Real Property - As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain other requirements. - Amends TCA Title 67, Chapter 5, Part 7.
Who sponsors SB 1326?
SB 1326 is sponsored by Kyle, Sara (Democrat), Akbari, Raumesh (Democrat), Pody, Mark (Republican), and Oliver, Charlane (Democrat).
What is the current status of SB 1326?
This bill has been enacted into law. Introduced February 06, 2025. Enacted.
Where can I track SB 1326?
Track SB 1326 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 1326

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 1326

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →