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

SB 1824: Taxes, Real Property - As introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land with a greenbelt classification when the land is sold; requires that a buyer of property with a greenbelt classification submit a new application to renew the property's greenbelt classification. - 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.

In committee Last action March 31, 2026: Failed in Senate State and Local Government Committee

Plain-language summary

SB 1824 is a bill introduced in the Tennessee Senate on January 20, 2026. According to its official title, it concerns: Taxes, Real Property - As introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land with a greenbelt classification when the land is sold; requires that a buyer of property with a greenbelt classification submit a new application to renew the property's greenbelt classification. - 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. Primary sponsor: Adam Lowe (Republican). Most recent recorded action (March 31, 2026): Failed in Senate State and Local Government Committee.

Sponsors

Primary sponsor: Adam Lowe (Republican).