SB0327Deferred

Amends TCA Title 67, Chapter 5.

Tennessee SB0327 amends the definition of "residential property" within the context of property tax classification and assessment. The bill expands the definition to include any property that can be sold and purchased as a single unit fee simple title, regardless of its occupancy status (vacant, owner-occupied, or rented) or whether it is detached or attached. This change affects property owners and potential buyers by broadening the scope of what is classified as residential property for tax purposes.

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Overview

Tennessee SB0327 amends the definition of "residential property" within the context of property tax classification and assessment. The bill expands the definition to include any property that can be sold and purchased as a single unit fee simple title, regardless of its occupancy status (vacant, owner-occupied, or rented) or whether it is detached or attached. This change affects property owners and potential buyers by broadening the scope of what is classified as residential property for tax purposes.

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Sponsor

Unknown

Details
Session

114th General Assembly

Introduced

January 27, 2025

Last Action

March 19, 2025

Assigned to General Subcommittee of Senate State & Local Government Committee

Subjects
4620397509350220

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