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HB 1380

Taxes, Real Property - As introduced, exempts taxpayers who are 85 or older and who have received property tax relief for at least five consecutive years from annual income reporting requirements for continued participation. - Amends TCA Title 67, Chapter 5, Part 7.

114th Regular Session (2025-2026) Introduced by Torrey Harris

Exempts Tennesseans 85+ who received five consecutive years of property tax relief from annual income reporting requirements to maintain relief eligibility.

Placed on cal. Calendar & Rules Committee for 4/14/2026
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Bill Summary · HB 1380

Legislative bill overview

HB 1380 exempts Tennessee property taxpayers who are 85 years or older and have received property tax relief for at least five consecutive years from having to file annual income reports to maintain their tax relief status. Currently, beneficiaries must submit income documentation each year to verify continued eligibility.

Why is this important

Property tax relief programs help seniors on fixed incomes afford housing. Eliminating annual reporting reduces administrative burden and compliance costs for elderly residents, while potentially reducing paperwork processing for local tax assessors. However, it also reduces verification mechanisms that ensure tax relief goes to those who remain eligible.

Potential points of contention

  • Eligibility verification: Removing annual income checks means the state cannot easily detect seniors who become ineligible due to increased income from inheritance, investment gains, or other sources
  • Tax revenue impact: Expanded exemptions reduce local property tax revenue without clear analysis of fiscal impact on municipalities
  • Fairness to other beneficiaries: Seniors under 85 receiving the same tax relief must continue reporting, creating two different compliance standards based solely on age

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

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