HB1716Failed

Amends TCA Title 26 and Title 67.

Tennessee HB1716 proposes to amend the valuation method for residential property for tax purposes, establishing that the value will be the higher of the most recent purchase price or the value determined by a financial institution during mortgage refinancing or collateralization. The bill also includes a provision that prohibits the sale of a principal residence owned for 10 years or more to satisfy tax debts. This legislation primarily affects homeowners and property tax assessments in Tennessee.

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Overview

Tennessee HB1716 proposes to amend the valuation method for residential property for tax purposes, establishing that the value will be the higher of the most recent purchase price or the value determined by a financial institution during mortgage refinancing or collateralization. The bill also includes a provision that prohibits the sale of a principal residence owned for 10 years or more to satisfy tax debts. This legislation primarily affects homeowners and property tax assessments in Tennessee.

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Sponsor

Fritts, Monty

Details
Session

114th General Assembly

Introduced

January 16, 2026

Last Action

March 4, 2026

Failed in s/c Cities & Counties Subcommittee of State & Local Government Committee

Subjects
Taxes, Real Property

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