Tennessee · 114th Regular Session (2025-2026) · Bill

HB 402: Taxes, Exemption and Credits - As introduced, creates tax exemption for portions of property that provide tree canopy cover in counties whose local governing bodies elect to create the exemption. - Amends TCA Title 5; Title 6 and Title 67, Chapter 5.

In committee Last action March 18, 2026: Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee

Plain-language summary

HB 402 is a bill introduced in the Tennessee House on January 28, 2025. According to its official title, it concerns: Taxes, Exemption and Credits - As introduced, creates tax exemption for portions of property that provide tree canopy cover in counties whose local governing bodies elect to create the exemption. - Amends TCA Title 5; Title 6 and Title 67, Chapter 5. Primary sponsor: Jerome Moon (Republican). Most recent recorded action (March 18, 2026): Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee.

HB 402: Taxes, Exemption and Credits - As introduced, creates tax exemption for portions of property that provide tree canopy cover in counties whose local governing bodies elect to create the exemption. - Amends TCA Title 5; Title 6 and Title 67, Chapter 5.

Plain-language summary

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