---
type: "Bill"
title: "Taxes, Ad Valorem - As enacted, authorizes a charitable nonprofit corporation located in Knox County or within a municipality located within Knox County that acquires replacement property which is operated as a licensed residential home for the aged, to claim and file a property tax exemption as a religious, charitable, scientific, or nonprofit educational institution. - Amends TCA Title 67, Chapter 5."
description: "Taxes, Ad Valorem - As enacted, authorizes a charitable nonprofit corporation located in Knox County or within a municipality located within Knox County that acquires replacement property which is operated as a licensed residential home for the aged, to claim and file a property tax exemption as a religious, charitable, scientific, or nonprofit educational institution. - Amends TCA Title 67, Chapter 5."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 1882"
citation: "Tennessee SB 1882 (113)"
classification: ["bill"]
subjects: ["Ad Valorem", "Taxes"]
status: "enacted"
primary_sponsors: ["Massey"]
version_count: 3
action_count: 25
vote_count: 4
first_action: "2024-01-23"
last_action: "2024-05-31"
source: "openstates"
source_identifier: "ocd-bill/838ab6bc-b570-43ca-852b-a8e01af74572"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1882&GA=113"
source_hash: "48728e46faf25f3d0a6854e2331d32ffce41109e8da8d1c2f312100aff3efdaa"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 1882 (113) — Taxes, Ad Valorem - As enacted, authorizes a charitable nonprofit corporation located in Knox County or within a municipality located within Knox County that acquires replacement property which is operated as a licensed residential home for the aged, to claim and file a property tax exemption as a religious, charitable, scientific, or nonprofit educational institution. - Amends TCA Title 67, Chapter 5.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment HA0820** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0820.pdf)
2. **Amendment SA0667** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0667.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/SB1882.pdf)

## Votes

- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 7, Nays 2 PNV 0 3/12/2024 Passed — **7–2** (pass) · upper
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/10/2024 Passed (2) — **10–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/24/2024 Passed (1) — **94–0** (pass) · lower
- FLOOR VOTE: as Amended Third Consideration 4/15/2024 Passed (1) — **26–0** (pass) · upper

## Sponsors

- Massey — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-01-23** Filed for introduction `filing`
- **2024-01-24** Introduced, Passed on First Consideration `introduction`
- **2024-01-25** Passed on Second Consideration, refer to Senate State and Local Government Committee `passage`
- **2024-03-05** Placed on Senate State and Local Government Committee calendar for 3/12/2024
- **2024-03-12** Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 7, Nays 2 PNV 0
- **2024-03-22** Sponsor(s) Added. `sponsorship`
- **2024-04-08** Placed on Senate Finance, Ways, and Means Committee calendar for 4/10/2024
- **2024-04-08** Rule #83(8) Suspended, to be heard in Senate Finance, Ways, and Means Committee for 4/10/2024
- **2024-04-10** Recommended for passage, refer to Senate Calendar Committee
- **2024-04-11** Sponsor(s) Added. `sponsorship`
- **2024-04-12** Placed on Senate Regular Calendar for 4/15/2024
- **2024-04-15** Engrossed; ready for transmission to House `receipt`
- **2024-04-15** Passed Senate as amended, Ayes 26, Nays 0, PNV 1 `passage`
- **2024-04-15** Senate adopted Amendment (Amendment 1 - SA0667)
- **2024-04-18** Rcvd. from S., held on H. desk.
- **2024-04-24** Passed H., Ayes 94, Nays 0, PNV 1 `passage`
- **2024-04-24** Am. withdrawn. (Amendment 1 - HA0820) `amendment-withdrawal`
- **2024-04-24** Subst. for comp. HB. `substitution`
- **2024-04-29** Enrolled and ready for signatures `enrolled`
- **2024-05-09** Signed by Senate Speaker `passage`
- **2024-05-15** Signed by H. Speaker `passage`
- **2024-05-16** Transmitted to Governor for action. `executive-receipt`
- **2024-05-28** Signed by Governor. `executive-signature`
- **2024-05-31** Effective date(s) 05/28/2024
- **2024-05-31** Pub. Ch. 1028

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/838ab6bc-b570-43ca-852b-a8e01af74572`. Confidence: reported (aggregated from official Tennessee legislature records).