Tennessee § 7-64-102 [For contingent amendment, see the Compiler's Notes.] Limitations on property eligible for deferral

Tennessee Statutes

§ 7-64-102 — [For contingent amendment, see the Compiler's Notes.] Limitations on property eligible for deferral

Tennessee § 7-64-102

Title7

This text of Tennessee § 7-64-102 ([For contingent amendment, see the Compiler's Notes.] Limitations on property eligible for deferral) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 7-64-102 (2026).

Text

(a)In the event the taxpayer's principal residence is on a farm or a parcel of land greater than one (1) acre, the tax deferral granted by this part shall only apply to the principal residence and no more than one (1) acre of land.

(b)[For contingent amendment, see the Compiler's Notes.] The tax deferral granted by this part shall apply to no more than sixty thousand dollars ($60,000) of the appraised fair market value, as determined from the records of the county assessor of property.

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(a) In the event the taxpayer's principal residence is on a farm or a parcel of land greater than one (1) acre, the tax deferral granted by this part shall only apply to the principal residence and no more than one (1) acre of land. (b) [For contingent amendment, see the Compiler's Notes.] The tax deferral granted by this part shall apply to no more than sixty thousand dollars ($60,000) of the appraised fair market value, as determined from the records of the county assessor of property.