All Roll Calls
Yes: 145 • No: 0
TennesseeHB 1892114th General Assembly (2025-2026)House
AN ACT to amend Tennessee Code Annotated, Title 9, Chapter 23 and Title 67, Chapter 5, relative to taxpayer agreements.
Sponsored By: Sponsor information unavailable
Signed by Governor
Real Property
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
Property agreement liens rank ahead of mortgages
From recording until all amounts are paid, a taxpayer agreement creates a property claim, called a lien, collectible like property taxes; it ranks equally with real estate tax liens and ahead of existing or later mortgages and other property claims. The lien stays with the land, but property tax foreclosure cannot make future direct payments due early or erase them. The agency must record the signed agreement with the county register of deeds, including the property's legal description, every owner's name, and the lien term. Agreements can set interest, penalties, and collection rules for late direct payments, plus lien enforcement proceedings to protect bondholders. Before recording, the agency must notify the county trustee of those requirements and certify that a third-party bond trustee will administer them; after nonpayment, the bond trustee must coordinate with the county trustee on lien enforcement.
Property owners get financing agreements with protections
Tennessee property owners in a tax increment plan area can sign agreements backing agency bonds or lease obligations. Direct payments cover any gap between the next debt payment and available tax increment revenue actually generated in that area. Agreement payments are treated like property taxes. Before signing, the agency must get each existing mortgage or deed-of-trust holder's written consent and confirmation that the assessment is not a default. The agency cannot require an agreement for plan approval, and lenders cannot demand early payment solely because an owner signs one. The law takes effect upon becoming law and covers contracts and agreements entered into, amended, or renewed from that date.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
Rush Bricken
Republican • House
Antonio Parkinson
Democrat • House
Roll Call Votes
Senate vote • 4/14/2026
FLOOR VOTE: Third Consideration 4/14/2026
Yes: 31 • No: 0
House vote • 4/2/2026
FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/2/2026
Yes: 86 • No: 0
House vote • 4/2/2026
HOUSE CALENDAR & RULES COMMITTEE
Yes: 0 • No: 0
House vote • 3/24/2026
HOUSE STATE & LOCAL GOVERNMENT COMMITTEE
Yes: 21 • No: 0
House vote • 3/4/2026
HOUSE CITIES & COUNTIES SUBCOMMITTEE
Yes: 7 • No: 0
Actions Timeline
Effective date(s) 05/01/2026
5/18/2026Pub. Ch. 915
5/18/2026Signed by Governor.
5/1/2026Transmitted to Governor for his action.
4/21/2026HouseSigned by Senate Speaker
4/20/2026SenateSigned by H. Speaker
4/16/2026HouseEnrolled; ready for sig. of H. Speaker.
4/15/2026HousePassed Senate, Ayes 31, Nays 0, PNV 1
4/14/2026SenateAmendment withdrawn. (Amendment 1 - SA0952)
4/14/2026SenateSenate substituted House Bill for companion Senate Bill.
4/14/2026SenateReceived from House, Passed on First Consideration
4/6/2026SenateEngrossed; ready for transmission to Sen.
4/2/2026HouseSponsor(s) Added.
4/2/2026HousePassed H., as am., Ayes 86, Nays 0, PNV 7
4/2/2026HouseH. adopted am. (Amendment 1 - HA0795)
4/2/2026HouseH. Placed on Regular Calendar for 4/2/2026
3/26/2026HousePlaced on cal. Calendar & Rules Committee for 3/26/2026
3/25/2026HouseRec. for pass. if am., ref. to Calendar & Rules Committee
3/24/2026HousePlaced on cal. State & Local Government Committee for 3/24/2026
3/18/2026HouseAction def. in State & Local Government Committee to 3/24/2026
3/18/2026HousePlaced on cal. State & Local Government Committee for 3/18/2026
3/11/2026HouseAction def. in State & Local Government Committe to 3/18/2026
3/11/2026HousePlaced on cal. State & Local Government Committee for 3/11/2026
3/4/2026HouseRec. for pass by s/c ref. to State & Local Government Committee
3/4/2026HousePlaced on s/c cal Cities & Counties Subcommittee for 3/4/2026
2/25/2026House
Bill Text
HA0795
4/2/2026
Enrolled / Public Chapter
Fiscal Note
Introduced
SA0952
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