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

SB 2537: Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days after the exempt use of the property began will be effective as of the date the exempt use began, if the application is made after May 20th of the year for which the exemption is sought, but prior to the end of the year; makes other related changes. - Amends TCA Title 67.

Enacted Last action May 27, 2026: Pub. Ch. 982

Plain-language summary

SB 2537 is a bill introduced in the Tennessee Senate on February 2, 2026. According to its official title, it concerns: Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days after the exempt use of the property began will be effective as of the date the exempt use began, if the application is made after May 20th of the year for which the exemption is sought, but prior to the end of the year; makes other related changes. - Amends TCA Title 67. Primary sponsor: Tom Hatcher (Republican). Most recent recorded action (May 27, 2026): Pub. Ch. 982.

Sponsors

Primary sponsor: Tom Hatcher (Republican).