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TennesseeHB 1892114th General Assembly (2025-2026)HouseWALLET

AN ACT to amend Tennessee Code Annotated, Title 9, Chapter 23 and Title 67, Chapter 5, relative to taxpayer agreements.

Sponsored By: Ryan Williams (Republican)

Signed by Governor

Real Property

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

Redevelopment agreements create tax-like payments

A tax increment agency can make a taxpayer agreement for a plan area. Payments you owe under that agreement, including any direct payments to cover bond shortfalls, are treated like property taxes and collected the same way. The law defines these agreements, the related liens, and “taxpayer direct payments.” The law takes effect when it becomes law and applies to agreements entered into, amended, or renewed on or after that date.

First-priority liens and strong collection rules

Once recorded, a taxpayer agreement lien is the first lien on the property and has priority over mortgages. It is enforced and collected like real property taxes. The lien runs with the land, and future payments not yet due are not sped up or wiped out by a property tax foreclosure. Agreements can set interest, penalties, and enforcement steps for late payments, and the agency must notify the county trustee when recording. Lenders cannot speed up your mortgage just because you signed a taxpayer agreement.

Agencies cannot force taxpayer agreements

A tax increment agency cannot make plan approval depend on owners signing a taxpayer agreement. Agencies can still make agreements, but they cannot tie them to plan approval.

Sponsors & Cosponsors

Sponsor

  • Ryan Williams

    Republican • House

Cosponsors

  • Rush Bricken

    Republican • House

  • Antonio Parkinson

    Democrat • House

Roll Call Votes

All Roll Calls

Yes: 145 • No: 0

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

  1. Signed by Governor.

    5/1/2026

  2. Transmitted to Governor for his action.

    4/21/2026House

  3. Signed by Senate Speaker

    4/20/2026Senate

  4. Signed by H. Speaker

    4/16/2026House

  5. Enrolled; ready for sig. of H. Speaker.

    4/15/2026House

  6. Senate substituted House Bill for companion Senate Bill.

    4/14/2026Senate

  7. Amendment withdrawn. (Amendment 1 - SA0952)

    4/14/2026Senate

  8. Passed Senate, Ayes 31, Nays 0, PNV 1

    4/14/2026Senate

  9. Received from House, Passed on First Consideration

    4/6/2026Senate

  10. H. adopted am. (Amendment 1 - HA0795)

    4/2/2026House

  11. Passed H., as am., Ayes 86, Nays 0, PNV 7

    4/2/2026House

  12. Sponsor(s) Added.

    4/2/2026House

  13. Engrossed; ready for transmission to Sen.

    4/2/2026House

  14. H. Placed on Regular Calendar for 4/2/2026

    3/26/2026House

  15. Placed on cal. Calendar & Rules Committee for 3/26/2026

    3/25/2026House

  16. Rec. for pass. if am., ref. to Calendar & Rules Committee

    3/24/2026House

  17. Action def. in State & Local Government Committee to 3/24/2026

    3/18/2026House

  18. Placed on cal. State & Local Government Committee for 3/24/2026

    3/18/2026House

  19. Action def. in State & Local Government Committe to 3/18/2026

    3/11/2026House

  20. Placed on cal. State & Local Government Committee for 3/18/2026

    3/11/2026House

  21. Rec. for pass by s/c ref. to State & Local Government Committee

    3/4/2026House

  22. Placed on cal. State & Local Government Committee for 3/11/2026

    3/4/2026House

  23. Placed on s/c cal Cities & Counties Subcommittee for 3/4/2026

    2/25/2026House

  24. P2C, ref. to State & Local Government Committee

    2/4/2026House

  25. Assigned to s/c Cities & Counties Subcommittee

    2/4/2026House

Bill Text

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