TN HB0095

Requires the Tennessee Department of Revenue to return 50% of realty transfer tax revenues to the county where the property transfer was recorded

Excludes from the 50% return any commissions and fees already retained by county registers, as well as revenues already designated for specific state accounts or funds

Amends Tennessee Code Annotated, Section 67-4-409(d) by adding a new subdivision governing the distribution of these tax revenues

Takes effect July 1, 2025, applying to all real property transfers occurring on or after that date