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TN SB1916

Bill

Status

Introduced

1/21/2026

Primary Sponsor

Jessie Seal

Click for details

Origin

Senate

114th General Assembly

AI Summary

  • Amends the definition of "movable structure" in Tennessee tax code (Section 67-5-501) to include mobile homes and other structures constructed as trailers or semitrailers

  • Covers structures designed to be towed on highways or parked off highways that may be used permanently as residences or apartments

  • Includes structures used temporarily or permanently as offices, storehouses, warehouses, or for other commercial or industrial purposes

  • Takes effect upon becoming law and applies to tax years beginning on or after January 1, 2026

Legislative Description

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to movable structures.

Taxes, Real Property

Last Action

Placed on Senate State and Local Government Committee calendar for 3/17/2026

3/11/2026

Committee Referrals

State and Local Government2/2/2026

Full Bill Text

No bill text available