SB1101In Committee

Amends TCA Title 5; Title 6 and Title 67, Chapter 5.

Tennessee SB1101 authorizes property owners to apply for a property tax exemption for portions of real property that provide tree canopy, contingent upon local government approval. The bill establishes criteria for determining tree canopy coverage, outlines the application process, and specifies that the exemption applies only to the value of the tree-covered portion of the property. Key provisions include the requirement for an implementing agency to assess tree canopy coverage, the potential for a filing fee, and stipulations regarding the duration and renewal of the tax exemption.

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Overview

Tennessee SB1101 authorizes property owners to apply for a property tax exemption for portions of real property that provide tree canopy, contingent upon local government approval. The bill establishes criteria for determining tree canopy coverage, outlines the application process, and specifies that the exemption applies only to the value of the tree-covered portion of the property. Key provisions include the requirement for an implementing agency to assess tree canopy coverage, the potential for a filing fee, and stipulations regarding the duration and renewal of the tax exemption.

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Sponsor

Hatcher, Tom

Details
Session

114th General Assembly

Introduced

February 5, 2025

Last Action

February 11, 2026

Sponsor change.

Subjects
Taxes, Exemption and CreditsReal PropertyMetropolitan GovernmentEqualization Board

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