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SB 2184

Estates - As enacted, states that the Uniform Partition Heirs Property Act does not apply to sales of land to pay the debts of an estate; revises the method for determining a decedent’s gross estate for purposes of calculating a surviving spouse's elective share. - Amends TCA Title 29; Title 31 and Title 34.

114th Regular Session (2025-2026)

Bill excludes heirs property protections from estate debt sales and recalculates surviving spouse inheritance shares, potentially impacting family property rights and succession disputes.

Pub. Ch. 717
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Bill Summary · SB 2184

Legislative bill overview

SB 2184 modifies Tennessee estate law in two key ways: it excludes the Uniform Partition Heirs Property Act from applying when estates sell land to pay debts, and it changes how a decedent's gross estate is calculated for determining a surviving spouse's elective share (the portion a surviving spouse can claim regardless of the will).

Why is this important

These changes affect how estates are settled and what surviving spouses can inherit. The partition act exclusion may make it easier for executors to sell inherited property to cover debts without certain legal constraints. The gross estate calculation change directly impacts how much money or property a surviving spouse can claim from an estate, potentially affecting family finances and inheritance disputes.

Potential points of contention

  • Surviving spouse protections: Changing how gross estate is calculated could reduce or increase what surviving spouses receive; stakeholders disagree on whether the new method is fair
  • Heirs property implications: Excluding the Partition Heirs Property Act from debt sales may disadvantage minority heirs who own undivided interests, as they lose protections designed to prevent forced sales
  • Rural property concerns: These changes could disproportionately affect rural families and communities relying on inherited land, particularly those with multi-generational property ownership

Compiled from official sources — confirm details with the bill’s official record.

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