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

SB 1326: Taxes, Real Property - As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain other requirements. - Amends TCA Title 67, Chapter 5, Part 7.

Enacted Last action May 27, 2026: Pub. Ch. 1063

Plain-language summary

SB 1326 is a bill introduced in the Tennessee Senate on February 6, 2025. According to its official title, it concerns: Taxes, Real Property - As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain other requirements. - Amends TCA Title 67, Chapter 5, Part 7. Primary sponsor: Sara Kyle (Democratic). Most recent recorded action (May 27, 2026): Pub. Ch. 1063.

Sponsors

Primary sponsor: Sara Kyle (Democratic).