# Tennessee SB 1398: AN ACT to amend Tennessee Code Annotated, Title 48 and Title 67, relative to real property taxes.

Tennessee SB 1398, AN ACT to amend Tennessee Code Annotated, Title 48 and Title 67, relative to real property taxes., is a 114th General Assembly (2025-2026) Senate bill sponsored by no sponsor on record; status signed, last action 2026-05-05 (Effective date(s) 04/27/2026) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-SB1398-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Tennessee SB 1398
- State: Tennessee
- Session: 114th General Assembly (2025-2026)
- Title: AN ACT to amend Tennessee Code Annotated, Title 48 and Title 67, relative to real property taxes.
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-06
- Last action: 2026-05-05, Effective date(s) 04/27/2026
- Sponsors: no sponsor on record
- Cosponsors: 0
- Subjects: Taxes, Real Property
- Touches household money: no
- Roll calls: 3 (119 yes, 10 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- New rules for local property tax deals: mixed, low. The law took effect upon becoming law. Municipalities can authorize corporations to negotiate agreements with their tenants for payments instead of property taxes. The municipality must find that this authority serves the corporation’s public purposes, and it can require its lawmakers’ approval. Wh…

## Sponsors and cosponsors

- (none)

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-09 | House | FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/9/2026 | pass | 78 | 10 |   |
| 2026-04-06 | Senate | FLOOR VOTE: as Amended Third Consideration 4/6/2026 | pass | 33 | 0 |   |
| 2026-03-25 | Senate | SENATE STATE & LOCAL GOVERNMENT COMMITTEE | pass | 8 | 0 |   |

## Actions (26)

- 2026-05-05: Effective date(s) 04/27/2026
- 2026-05-05: Pub. Ch. 820
- 2026-04-27: Signed by Governor. (Senate)
- 2026-04-17: Transmitted to Governor for action. (Senate)
- 2026-04-16: Signed by H. Speaker (House)
- 2026-04-14: Signed by Senate Speaker (Senate)
- 2026-04-09: Enrolled and ready for signatures (Senate)
- 2026-04-09: Passed H., Ayes 78, Nays 10, PNV 3 (House)
- 2026-04-09: Am. withdrawn. (Amendment 1 - HA1009) (House)
- 2026-04-09: Subst. for comp. HB. (House)
- 2026-04-08: Rcvd. from S., held on H. desk. (House)
- 2026-04-06: Engrossed; ready for transmission to House (Senate)
- 2026-04-06: Passed Senate as amended, Ayes 33, Nays 0 (Senate)
- 2026-04-06: Senate adopted Amendment (Amendment 1 - SA0895) (Senate)
- 2026-04-02: Placed on Senate Regular Calendar for 4/6/2026 (Senate)
- 2026-03-25: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 0 (Senate)
- 2026-03-25: Placed on Senate State and Local Government Committee calendar for 3/25/2026 (Senate)
- 2026-03-24: Placed on Senate State and Local Government Committee calendar for 3/25/2026 (Senate)
- 2026-03-24: Action deferred in Senate State and Local Government Committee to 3/25/2026 (Senate)
- 2026-03-18: Placed on Senate State and Local Government Committee calendar for 3/24/2026 (Senate)
- 2026-03-17: Action deferred in Senate State and Local Government Committee to 3/24/2026 (Senate)
- 2026-03-11: Placed on Senate State and Local Government Committee calendar for 3/17/2026 (Senate)
- 2026-03-03: Sponsor change. (Senate)
- 2025-02-12: Passed on Second Consideration, refer to Senate State and Local Government Committee (Senate)
- 2025-02-10: Introduced, Passed on First Consideration (Senate)
- 2025-02-06: Filed for introduction (Senate)

## Bill text

- Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0820.pdf)
- Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/HB0890.pdf)
- HA1009: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA1009.pdf)
- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/SB1398.pdf)
- SA0895: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA0895.pdf)

## Related bills

- SB 1326: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax relief for elderly persons. (signed)
- SB 1255: AN ACT to amend Tennessee Code Annotated, Title 37; Title 49; Title 63; Title 68 and Title 71, relative to blood lead level testing. (signed)
- SB 1232: AN ACT to amend Tennessee Code Annotated, Title 40, Chapter 32, Part 1, relative to expunction of criminal records. (signed)
- SB 0855: AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 8; Title 12; Title 13; Title 29; Title 54; Title 64; Title 65; Title 68 and… (signed)
- SB 0539: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49; Title 67 and Title 68, relative to low-income housing. (signed)
- SB 0254: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Title 55, relative to criminal law. (signed)

## Sources
- [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0820.pdf)
- [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/HB0890.pdf)
- [HA1009 (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA1009.pdf)
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/SB1398.pdf)
- [SA0895 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA0895.pdf)

## Related
- [SB 1326: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative…](https://policyrisk.com/state-bill/TN-SB1326-2025-2026)
- [SB 1255: AN ACT to amend Tennessee Code Annotated, Title 37; Title 49; Title 63; Title 6…](https://policyrisk.com/state-bill/TN-SB1255-2025-2026)
- [SB 1232: AN ACT to amend Tennessee Code Annotated, Title 40, Chapter 32, Part 1, relativ…](https://policyrisk.com/state-bill/TN-SB1232-2025-2026)
- [SB 0855: AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; T…](https://policyrisk.com/state-bill/TN-SB0855-2025-2026)
- [SB 0539: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49…](https://policyrisk.com/state-bill/TN-SB0539-2025-2026)
- [SB 0254: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Titl…](https://policyrisk.com/state-bill/TN-SB0254-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/TN-SB1398-2025-2026 (as of 2026-11-01).