Amends TCA Section 11-14-307; Section 11-14-406; Section 11-7-109; Title 66; Section 67-4-409; Title 67, Chapter 5, Part 10 and Section 67-5-2402.
Tennessee SB1824, as introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land classified under the greenbelt program when such land is sold. The bill affects property owners and buyers of land with a greenbelt classification by requiring new buyers to submit a new application to renew the property's greenbelt status. Key provisions include the removal of rollback tax liability upon sale and the requirement for buyers to reapply for greenbelt classification.
Tennessee SB1824, as introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land classified under the greenbelt program when such land is sold. The bill affects property owners and buyers of land with a greenbelt classification by requiring new buyers to submit a new application to renew the property's greenbelt status. Key provisions include the removal of rollback tax liability upon sale and the requirement for buyers to reapply for greenbelt classification.
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Lowe, Adam
114th General Assembly
January 20, 2026
March 31, 2026
Failed in Senate State and Local Government Committee