TennesseeLaw sets deadlines to reclaim Tennessee property sold for unpaid taxes
For tax-sale confirmation orders entered on or after July 1, 2026, eligible Tennessee property has a one-year or 90-day reclaim deadline.
What it does
For orders confirming tax sales entered on or after July 1, 2026, eligible property has a one-year reclaim deadline if taxes were overdue three years or less. The deadline is 90 days if taxes were overdue longer.
Argument forThe one-year window could give people whose taxes are overdue three years or less time to arrange to reclaim their property.
Argument againstThe 90-day deadline could leave people with taxes overdue more than three years little time to reclaim their property.
More detail
The law bases the deadline to reclaim property after a tax sale on how long its taxes were overdue. Each Tennessee parcel sold for unpaid taxes and eligible to be reclaimed has its own deadline. The period to reclaim property, called redemption, runs from entry of the order confirming the sale. The law took effect July 1, 2026, and applies when the order confirming the tax sale is entered on or after that date.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 18Pub. Ch. 971Latest
- May 18Effective date(s) 07/01/2026
- May 13Signed by Governor Bill Lee.Became Law
- May 5Transmitted to Governor for action.To Governor
- May 1Signed by H. SpeakerMajor
- Apr 23Signed by Senate SpeakerMajor
- Apr 23Enrolled and ready for signaturesMinor
- Apr 20Subst. for comp. HB.Major
- Vote recorded FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/20/2026 Passed. Result: pass.Lower
- Apr 20Passed H., Ayes 81, Nays 10, PNV 3Passed House
- Apr 20Sponsor(s) Added.Minor
- Apr 13Rcvd. from S., held on H. desk.
- Apr 9Passed Senate, Ayes 22, Nays 5Passed Senate
- Vote recorded FLOOR VOTE: Third Consideration 4/9/2026 Passed. Result: pass.Upper
- Apr 9Sponsor(s) Added.Minor
- Apr 9Engrossed; ready for transmission to HouseMinor
- Apr 7Placed on Senate Regular Calendar for 4/9/2026
- Mar 24Recommended for passage, refer to Senate Calendar Committee
- Vote recorded SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/24/2026 Passed. Result: pass.Upper
- Mar 18Placed on Senate State and Local Government Committee calendar for 3/24/2026
- Mar 17Action deferred in Senate State and Local Government Committee to 3/24/2026
- Mar 11Placed on Senate State and Local Government Committee calendar for 3/17/2026
- Mar 10Action deferred in Senate State and Local Government Committee to 3/17/2026
- Mar 3Placed on Senate State and Local Government Committee calendar for 3/10/2026
- Feb 5Passed on Second Consideration, refer to Senate State and Local Government CommitteeMinor
- Feb 2Introduced, Passed on First ConsiderationMinor
- Jan 22Filed for introductionIntroduced
Taxes & Budget