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SB 1916

Taxes, Real Property - As introduced, redefines "movable structure" for purposes of classification and assessment of property so that a mobile home or other movable structure that is used as a residence or apartment must be used permanently as such instead of temporarily or permanently. - Amends TCA Title 67, Chapter 5.

114th Regular Session (2025-2026) Introduced by Jessie Seal

SB 1916 restricts mobile home tax classification to permanent residential use only, eliminating temporary-use eligibility and potentially altering property tax assessments and owner obligations.

Assigned to General Subcommittee of Senate State & Local Government Committee
#realproperty #taxes
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Bill Summary · SB 1916

Legislative bill overview

SB 1916 changes how Tennessee classifies mobile homes and movable structures for property tax purposes by requiring they be used permanently as residences rather than allowing either temporary or permanent use. This reclassification affects how these properties are assessed and taxed under state property tax law.

Why is this important

Mobile homes represent significant housing stock, particularly for lower-income Tennesseans. This change could alter tax obligations for mobile home owners and potentially affect property valuations, making it relevant to homeownership costs and local tax revenue in communities with substantial mobile home populations.

Potential points of contention

  • Tax burden impact: Changing classification may increase or decrease assessed values, directly affecting what owners pay in property taxes
  • Housing affordability: Mobile homes serve as affordable housing; tax changes could ripple through affordability for vulnerable populations
  • Definition ambiguity: "Permanent use" requires clear definition—what constitutes permanent versus temporary could be disputed and create inconsistent application across counties
  • Revenue effects: Local governments may gain or lose tax revenue depending on reassessment outcomes, creating potential opposition from municipalities relying on current collections

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

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