SB0826In Committee

Amends TCA Title 67, Chapter 4, Part 7.

Tennessee SB0826 proposes to exempt services provided by individuals engaged in the appraisal of real estate or real property from the business tax. This bill affects appraisers and their clients by removing the tax burden associated with appraisal services. The key provision is the specific exemption for appraisal services within the existing business tax framework under TCA Title 67, Chapter 4, Part 7.

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Overview

Tennessee SB0826 proposes to exempt services provided by individuals engaged in the appraisal of real estate or real property from the business tax. This bill affects appraisers and their clients by removing the tax burden associated with appraisal services. The key provision is the specific exemption for appraisal services within the existing business tax framework under TCA Title 67, Chapter 4, Part 7.

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Sponsor

Hensley, Joey

Details
Session

114th General Assembly

Introduced

February 4, 2025

Last Action

April 20, 2026

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Subjects
Taxes, BusinessTaxes, Exemption and CreditsReal Property

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SB0826: Amends TCA Title 67, Chapter 4, Part 7. | LegisGo