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HB 1903

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) Introduced by Bryan Terry

HB 1903 extends Tennessee homestead property tax exemptions to adult children with developmental/intellectual disabilities upon parent's death, protecting vulnerable dependents from tax-driven displacement.

Comp. became Pub. Ch. 709
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Bill Summary · HB 1903

Legislative bill overview

HB 1903 expands Tennessee's homestead exemption to include adult children (18+) with developmental or intellectual disabilities, allowing them to inherit the homestead exemption protections when the head of household dies. The bill modifies multiple sections of Tennessee's tax and property codes to implement this protection.

Why is this important

Homestead exemptions provide significant property tax relief, and this expansion protects vulnerable adult children from losing their primary residence due to increased tax burdens following a parent's death. For families with disabled adult children who lack independent income, this could mean the difference between remaining in a family home or facing foreclosure.

Potential points of contention

  • Definition clarity: The bill's reliance on "developmental or intellectual disability" may need clearer definition—does it require specific documentation, diagnosis types, or disability benefits status?
  • Revenue impact: Counties and municipalities may face reduced property tax revenue, raising questions about funding for local services and schools
  • Administrative burden: Implementation requires systems to verify disability status and track exemption transfers, creating potential compliance challenges for assessors' offices

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

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