SB2054Passed Senate

Amends TCA Section 67-5-212.

Tennessee SB2054 amends TCA Section 67-5-212 to increase the property tax exemption limit for certain nonprofit entities to a maximum of 400 acres. This bill affects nonprofit organizations that own property used for charitable purposes. The key provision is the adjustment of the acreage cap for tax exemptions, allowing these entities to benefit from a larger exemption than previously permitted.

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Overview

Tennessee SB2054 amends TCA Section 67-5-212 to increase the property tax exemption limit for certain nonprofit entities to a maximum of 400 acres. This bill affects nonprofit organizations that own property used for charitable purposes. The key provision is the adjustment of the acreage cap for tax exemptions, allowing these entities to benefit from a larger exemption than previously permitted.

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Sponsor

Yager, Ken

Details
Session

114th General Assembly

Introduced

January 22, 2026

Last Action

March 19, 2026

Rcvd. from S., held on H. desk.

Subjects
Taxes, Real PropertyTaxes, Exemption and Credits

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