---
type: "Bill"
title: "Taxes, Ad Valorem - As enacted, removes requirement that a property owner seeking exemption of certain property from ad valorem taxation from the state board of equalization file an application for each parcel for which exemption is sought; deletes the requirement that the county assessor of property submit a record of the county board of equalization's changes to the state board of equalization. - Amends TCA Title 67, Chapter 5."
description: "Taxes, Ad Valorem - As enacted, removes requirement that a property owner seeking exemption of certain property from ad valorem taxation from the state board of equalization file an application for each parcel for which exemption is sought; deletes the requirement that the county assessor of property submit a record of the county board of equalization's changes to the state board of equalization. - Amends TCA Title 67, Chapter 5."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "110"
identifier: "HB 1502"
citation: "Tennessee HB 1502 (110)"
classification: ["bill"]
subjects: ["Taxes", "Ad Valorem"]
status: "enacted"
primary_sponsors: ["Gravitt", "Jackson"]
version_count: 1
action_count: 31
vote_count: 3
first_action: "2018-01-09"
last_action: "2018-03-13"
source: "openstates"
source_identifier: "ocd-bill/b78913c5-c1b7-4954-8edc-70a8efa54094"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB1502&GA=110"
source_hash: "e34a324cc44d3f6bff21729eca39ca584299da7961420b7d0ca517a4bfe87efc"
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 HB 1502 (110) — Taxes, Ad Valorem - As enacted, removes requirement that a property owner seeking exemption of certain property from ad valorem taxation from the state board of equalization file an application for each parcel for which exemption is sought; deletes the requirement that the county assessor of property submit a record of the county board of equalization's changes to the state board of equalization. - Amends TCA Title 67, Chapter 5.

## Version chain

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

1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/110/Bill/HB1502.pdf)

## Votes

- LOCAL GOVERNMENT COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 2/13/2018 — **0–0** (pass) · lower
- LOCAL GOVERNMENT SUBCOMMITTEE: Rec. for pass by s/c ref. to Local Government Committee 2/7/2018 — **0–0** (pass) · lower
- CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 2/22/2018 2/15/2018 — **0–0** (fail) · lower

## Sponsors

- Gravitt — primary (person)
- Jackson — primary (person)

## Timeline

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

- **2018-01-09** Filed for intro. `introduction, reading-1`
- **2018-01-09** Filed for introduction `introduction, reading-1`
- **2018-01-10** Intro., P1C. `introduction`
- **2018-01-10** Introduced, Passed on First Consideration `introduction`
- **2018-01-11** P2C, ref. to Local Government Committee `referral-committee`
- **2018-01-11** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2018-01-16** Assigned to s/c Local Government Subcommittee `referral-committee`
- **2018-01-17** Placed on s/c cal Local Government Subcommittee for 1/24/2018
- **2018-01-24** Action Def. in s/c Local Government Subcommittee to 2/7/2018
- **2018-01-31** Placed on s/c cal Local Government Subcommittee for 2/7/2018
- **2018-02-07** Placed on cal. Local Government Committee for 2/13/2018
- **2018-02-07** Rec. for pass by s/c ref. to Local Government Committee `committee-passage-favorable`
- **2018-02-07** Placed on Senate State and Local Government Committee calendar for 2/13/2018
- **2018-02-13** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2018-02-13** Placed on Senate Consent Calendar 2 calendar for 2/15/2018
- **2018-02-13** Recommended for passage, refer to Senate Calendar Committee
- **2018-02-14** Placed on cal. Calendar & Rules Committee for 2/15/2018
- **2018-02-15** H. Placed on Regular Calendar for 2/22/2018
- **2018-02-15** Engrossed; ready for transmission to House
- **2018-02-15** Passed Senate, Ayes 31, Nays 0 `passage`
- **2018-02-22** Comp. SB subst.
- **2018-02-22** Enrolled and ready for signatures
- **2018-02-22** Passed H., Ayes 91, Nays 0, PNV 0 `passage`
- **2018-02-22** Subst. for comp. HB.
- **2018-02-26** Transmitted to Governor for action.
- **2018-02-26** Signed by H. Speaker
- **2018-02-26** Signed by Senate Speaker
- **2018-03-07** Signed by Governor. `executive-signature`
- **2018-03-13** Comp. became Pub. Ch. 527
- **2018-03-13** Pub. Ch. 527
- **2018-03-13** Effective date(s) 03/07/2018

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b78913c5-c1b7-4954-8edc-70a8efa54094`. Confidence: reported (aggregated from official Tennessee legislature records).