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SB 1935

Homestead Exemptions - As enacted, adds a child who is 18 or older and has a developmental or intellectual disability to whom the homestead exemption extends upon the death of the head of the household. - Amends TCA Title 26; Title 30; Title 33 and Title 52.

114th Regular Session (2025-2026)

Tennessee law expands homestead exemptions to adult disabled children after a parent's death, reducing property taxes for this vulnerable population but decreasing municipal revenues.

Pub. Ch. 709
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Bill Summary · SB 1935

Legislative bill overview

SB 1935 expands Tennessee's homestead exemption protections to include adult children (age 18+) with developmental or intellectual disabilities, allowing them to retain the homestead exemption after the death of the head of household. The bill modifies multiple sections of Tennessee Code to implement this expanded eligibility across property tax and homestead protection statutes.

Why is this important

Homestead exemptions provide significant property tax relief and legal protections for primary residences. This change directly affects financial security for vulnerable adults with disabilities who may rely on inherited family homes as their primary residence, potentially preventing displacement due to increased tax burdens after a parent's death.

Potential points of contention

  • Scope definition: Determining what qualifies as a "developmental or intellectual disability" and whether the definition is sufficiently clear or too broad/narrow
  • Financial impact: The expanded exemption reduces property tax revenue for municipalities and counties, raising questions about fiscal burden and alternative funding mechanisms
  • Implementation complexity: Changes across four separate Tennessee Code titles create administrative challenges for assessors and tax officials in verifying eligibility and managing transfers of exemption status

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

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