TN HB1903

Extends Tennessee homestead exemptions to adult children (18+) with developmental or intellectual disabilities, allowing them to remain in the family home after a parent's death alongside surviving spouses and minor children

Requires the property to be used as a principal place of residence for the exemption to continue benefiting eligible family members

Provides that when homestead property cannot be set apart, $35,000 from the sale proceeds may be paid to an adult child with a developmental or intellectual disability if no surviving spouse or minor child exists

Defines "developmental disability" and "intellectual disability" by reference to existing definitions in Tennessee Code § 52-1-101

Takes effect July 1, 2026