· TN legislature · 114

Taxes, Real Property - As introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land with a greenbelt classification when the land is sold; requires that a buyer of property with a greenbelt classification submit a new application to renew the property's greenbelt classification. - Amends TCA Section 11-14-307; Section 11-14-406; Section 11-7-109; Title 66; Section 67-4-409; Title 67, Chapter 5, Part 10 and Section 67-5-2402.

Sponsor

Adam Lowe (R-TN)

Introduced

2026-01-20

Policy area

Taxation

Latest action

Placed on Senate State and Local Government Committee calendar for 3/31/2026