reglab/housing_qa huggingface dataset:
TN Code § 67-5-104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 1 - Levy of Tax|§ 67-5-104. Locality Does Not Meet Municipality Requirements

  Notwithstanding any provisions of title 6 or any other law to the contrary:  If, after July 1, 1998, a locality is deemed by the state to be a municipality for purposes of distributing grants or state-shared taxes; and   If, thereafter the locality, acting in good faith and under color of law and for municipal purposes, collects and expends or obligates municipal property tax revenues; and   If, thereafter it is judicially determined that the locality was not incorporated in accordance with the requirements of law and, therefore, is not a municipality; then   neither the locality nor any person who acted on behalf of the locality is required to return or repay such municipal property tax revenues; however, any portion of such municipal property tax revenues, that remains unexpended and unobligated, shall be returned to the municipal property taxpayers on a pro rata basis.    As used in subsection (a), “the locality, acting in good faith and under color of law and for municipal purposes, collects and expends” includes, but is not limited to, reimbursement paid from municipal property tax revenues for documented, reasonable expenses of municipal incorporation that were paid out-of-pocket by one (1) or more residents acting on behalf of the locality and its incorporation.   Notwithstanding any law to the contrary:  If, grants, state-shared taxes and municipal property tax revenues were co-mingled by the locality, then   for purposes of subsection (a) and § 9-4-5306(a), there shall be a rebuttable presumption that the locality expended or obligated all such grants and state-shared taxes before it expended or obligated any such municipal property tax revenues.
TN Code § 67-5-105 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 1 - Levy of Tax|§ 67-5-105. Chapter Definitions

 As used in this chapter:   “Collector” means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;   “Tax entity” includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and   “Taxpayer” means any owner of property subject to taxation or any party liable for property taxes.
TN Code § 67-5-202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-202. Trust Estates

 Every trust estate shall be entitled to the same exemption as if owned by a single taxpayer.
TN Code § 67-5-204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-204. Public Ways

 All roads, streets, alleys, and promenades where legally dedicated and thrown open for public travel or use free of charge shall be exempt from taxation.
TN Code § 67-5-205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-205. Government Bonds and Notes

   Whenever the state of Tennessee, or any agency thereof, shall issue any bonds or notes for any public purpose, without regard to when issued, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality or taxing district of this state, except inheritance, transfer and estate taxes.   Whenever any county or any agency thereof shall issue any bonds or notes for any public purpose, without regard to when authorized, neither the principal nor the interest of such bonds or notes shall be taxed by the state or by any county or municipality in this state.   Whenever any incorporated town or city, or any agency thereof, shall issue any bonds or notes, without regard to when authorized, for any public purpose, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality of this state.     In the event the courts of this state shall hold that any of this section is invalid and that such bonds or notes are taxable, such holding shall not affect the validity of any bonds or notes so issued.
TN Code § 67-5-206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-206. Housing Authorities

  The property of housing authorities shall be exempt from all taxes and special assessments of the state or any county, city, town, metropolitan government or political subdivision thereof; provided, that, in lieu of such taxes or special assessments, a housing authority shall agree to make payments to any county, city, town, metropolitan government or political subdivision of the state for services, improvements or facilities furnished by such county, city, town, metropolitan government or political subdivision for the benefit of a housing project owned by the housing authority, but in no event shall such payments exceed the estimated cost to such county, city, town, metropolitan government or political subdivision of the services, improvements or facilities to be so furnished.   The bonds or notes of a housing authority are declared to be issued for an essential public and government purpose and, together with interest thereon and income therefrom, shall be exempt from all taxes.
TN Code § 67-5-208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-208. Recycling Waste Products

  Property owned by a nonprofit corporation, that is operated for the purpose of recycling or disposing of waste products and converting same to heat or cooling for public buildings or facilities where the reversionary interest to such properties is in the state or any of its political subdivisions, shall be exempt from taxation.   Such purpose is defined as a public one, performed on behalf of such governmental entity, notwithstanding that some of the by-products of such undertaking may be furnished to private entities.
TN Code § 67-5-209 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-209. Private Act Hospital Authorities

 In addition to all rights and powers granted to a private act hospital authority under title 7, chapter 57, part 6, such a private act hospital authority shall be exempt from the payment of any taxes or fees to the state or any subdivisions thereof, or to any officer or employee of the state or any subdivision thereof, except as hereinafter provided. This exemption does not include fees paid by private act hospital authorities as required by § 68-11-216. All property of an authority residing within the boundaries of its creating or participating governing authorities or entities shall be exempt from all county and municipal taxes; provided, that the authority shall pay all county and municipal fees. An authority may agree to the payment of tax equivalents to the creating or participating governing authority or entity. Authorities shall be required to apply to the state board of equalization for claims for exemption of property residing outside the boundaries of their creating or participating governing authorities or entities. The claims for exemption shall be determined by the state board of equalization, following application in the manner required by § 67-5-212, and exemptions shall be:   Limited to property of the authority which would be exempt if owned and operated by a charitable hospital under § 67-5-212; and   Granted in accordance with the same criteria used by the board of equalization in granting exemptions to property owned and operated by a charitable hospital under § 67-5-212.
TN Code § 67-5-210 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-210. Real Property Owned and Used by Nonprofit Economic or Charitable Development Organization — Requirements

  Subject to the general requirements of § 67-5-212, real property owned and used by a nonprofit economic or charitable development organization shall be eligible for property tax exemption as a charitable use of property when the provisions of this section are met. Real property owned by a nonprofit entity that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code (25 U.S.C. § 501(a)) as an organization described in § 501(c)(3) (§ 26 U.S.C. § 501(c)(3)), and that is engaged in economic development, shall be eligible for property tax exemption to the extent the property is used:  To expand entrepreneurship in the community;   To commercialize technologies into scalable businesses;   To provide affordable office or lab space and shared meeting rooms;   To provide services, including accelerator programming and business training; and   To provide supporting facilities for parking, delivery, storage, and access, as well as expansion space for the facilities described in subdivisions (a)(1)-(a)(4).     This section shall apply only to a nonprofit entity that has been in continual operation for not less than ten (10) years from May 18, 2015, and that has executed an economic development mission for not less than ten (10) years from May 18, 2015.   Any owner of real property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b).   This section shall apply only in a county containing a research hospital, as defined by § 63-6-204(f)(7)(I).
TN Code § 67-5-211 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-211. Charter or Contract Exemptions

  All property protected by valid charter or contract exemption shall be exempt from taxation.   This title shall not be so construed, and shall not so operate, as to exonerate and release from taxation any company or corporation whose charter exempts stock and shares thereof from taxation; but it is enacted that in all cases where such stock is exempted, such company or corporation shall be assessed in such way as may be lawful; and in all cases in which, by the terms or legal effect of the charter, the shares of stock in any corporation are wholly or partially exempt from taxation, or in which a rate of taxation on the shares of the stock is fixed and prescribed, and declared to be in lieu of all other taxes for state, county, and municipal purposes, there shall be assessed and levied a tax, at a rate uniform with the rate levied upon other taxable property, upon the capital stock of such corporation, the value of which capital stock shall be fixed and returned to the assessor as being equal to the aggregate and not less than the actual cash value of all shares of stock in such corporation, including the net surplus; provided, that, where the state has provided in the charter of any such corporation or company that it shall pay a stated percent on each share of stock subscribed annually to the state, which shall be in lieu of all other taxes, it shall be entitled annually to a credit therefor, upon its assessment of its capital stock as provided in this section. This subsection (b) shall not apply so as to prescribe that the capital stock of any such company or corporation shall be assessed and taxes collected upon such assessment for municipal purposes, when the supreme court has, in a suit for the collection of such taxes, adjudged that the capital stock of a corporation was exempt from the payment of them by virtue of its charter.
TN Code § 67-5-214 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-214. Cemeteries and Monuments

  Places of burial used as such, monuments of the dead and all nonprofit cemeteries shall be exempt from taxation.    There shall also be exempt from taxation any real property owned by cemeteries operated on a for-profit basis that has been prepared and is being held for burial purposes; provided, that the amount of such property shall not exceed the reasonable expectation of public needs.   Cemeteries shall be required to apply for exemption and obtain approval of exemption by the state board of equalization, if charges are imposed for use of burial plots.
TN Code § 67-5-215 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-215. Personal Bank Accounts and Other Personal Property

  The entire amount of money deposited in an individual's personal or family checking or savings account and seven thousand five hundred dollars ($7,500) worth of personal household goods and furnishings, wearing apparel and other such tangible personal property in the hands of a taxpayer shall be exempt from taxation.   Where such property is owned jointly by a husband and wife, the exemption shall be fifteen thousand dollars ($15,000) and any exemption applying to any minor child of the family living at home and not used by the minor child personally may be applied to the total family household goods and furnishings, wearing apparel, and other such tangible personal property used by the family in common.
TN Code § 67-5-216 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-216. Growing Crops

  All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation.    All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation.   “Immediate vendee” is limited to farm use and does not include any person using such products in meat processing.      “Articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer” include and have always included aged whiskey barrels during the time in which such barrels are owned or leased by a person that produces or manufactures whiskey in those barrels.   For purposes of this subsection (c), an “aged whiskey barrel” is defined as a barrel that:  Is comprised of the timber of this state, or any other state of the union;   Contains, or has contained, whiskey; and   Has changed, or will change, in form or appearance as a result of the unique process of aging whiskey.     For purposes of this subsection (c), “whiskey” has the same meaning as the term “whisky” as defined in 27 CFR 5.22(b) and includes all products identified as “whisky” in 27 CFR 5.22(b).
TN Code § 67-5-217 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-217. Property in Transit

  Tangible personal property that:  Is moving in interstate commerce through or over the territory of this state; or   Was consigned to a warehouse within this state from outside this state, for storage, in transit, to a final destination, whether specified when transportation begins or afterwards, that is also outside this state,  shall be deemed not to have acquired a situs in this state for purposes of ad valorem taxation.       Tangible personal property transported to a plant, warehouse or establishment within this state, from outside this state, for storage or repackaging, and held for eventual sale or other disposition, other than at retail, to a destination, whether specified when transportation begins or afterwards, that is outside this state, shall be deemed not to have acquired a situs within this state for purposes of ad valorem taxation.   In the event such tangible personal property mentioned in subdivision (b)(1)  is held for sale or eventual disposition to destinations both within and without this state, then this exemption shall be applicable to that percentage of the value of such tangible personal property, in the same proportion that sales or other dispositions to final destinations outside of this state, during the preceding year, bears to the total sales or dispositions of such tangible personal property during such preceding year.
TN Code § 67-5-219 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-219. Airport Runways and Aprons

 There is exempt from the property tax so much of the real property of private public use airports as is shown to be used for airport runways and aprons. For the purposes of this section, such runways and aprons shall be deemed to be property used exclusively for public or corporation purposes.
TN Code § 67-5-220 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-220. Property Held in Foreign Trade Zone

 Tangible personal property imported from outside of the United States and held in a foreign trade zone or foreign trade subzone, as defined in title 7, chapter 85, for the purpose of sale, manufacture, processing, assembly, grading, cleaning, mixing or display shall be exempt from Tennessee ad valorem taxation while held in the foreign trade zone or subzone and thereafter, if the property is then exported from the foreign trade zone or subzone directly to a location outside of Tennessee.
TN Code § 67-5-221 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-221. Property Owned by a Charitable Organization for Low-Income Housing

  Subject to the application requirements of § 67-5-212, land, including buildings on the land, owned by a charitable institution and held for the purpose of constructing one (1) or more single family dwellings to be conveyed for use as the residence of a low-income household as defined in § 13-23-103, shall be exempt during the period of its ownership by the charitable institution until the date it is conveyed to the adult head of the low-income household, but not to exceed the periods established in subsections (b) and (c). The effective date of exemption shall be determined under § 67-5-212. If a dwelling is not constructed and conveyed as provided in this section within such periods, the property shall be encumbered by the full amount of taxes together with penalties and interest that would otherwise have been due.   If the property purchased is a single lot on which only a single family home may be constructed, the property is exempt for a period not to exceed eighteen (18) months.   If the property is planned for subdivision into multiple single family lots according to plans filed by the organization, the period of exemption shall be eighteen (18) months plus six (6) months for each additional lot planned beyond the first. If a lot is not developed as planned, a proportionate share of taxes that would have been due upon the lot, including delinquency penalties and interest, shall accrue from the date of acquisition of the property by the organization. Taxes shall accrue on individual lots within a multi-lot development at the time each lot is conveyed as provided in this section.   This section shall be implemented in any county upon the adoption of a resolution by two-thirds (2/3) vote of the county legislative body.
TN Code § 67-5-222 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-222. Historic Properties Owned by Charitable Institutions

  Subject to the application requirements of § 67-5-212, property owned by a charitable institution shall have a one hundred percent (100%) exemption from property taxation, if the property is:  On the National Register of Historical Places;   Used for occasional rentals that last for no more than two (2) days at a time per event;   Not rented out more than one hundred eighty (180) days per year, and the proceeds received from such rental periods must be used solely for the purposes of defraying the maintenance and upkeep of such property; and   Has been owned and maintained by the charitable institution for at least ten (10) years prior to application for the exemption.     The owner of such qualified property shall submit a comprehensive preservation and maintenance plan to the historic properties review board that demonstrates how the property tax savings will be applied to the preservation and maintenance of the property. Such plans shall meet the guidelines established by the historic properties review board.   The tax exemption shall be valid for a ten-year period; however, the owner of the property may apply for additional exemption periods; provided, that an updated preservation and maintenance plan is filed with the historic properties review board in accordance with its guidelines.    This section shall apply only to those counties that, by a two-thirds (2/3) vote of the governing body of the county, choose to come under its provisions.   Any incorporated municipality that desires to come under the provisions of this section may do so separately by a two-thirds (2/3) vote of its governing body. In that event, however, only the territory within the corporate bounds of the municipality shall be affected by this section.
TN Code § 67-5-224 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-224. Exemption for Charitable or Nonprofit Organizations Engaged in Economic Development

  Subject to the general requirements of § 67-5-212, real and tangible personal property owned and used by a nonprofit economic and/or charitable development organization shall be eligible for property tax exemption as a charitable use of property where the provisions of this section are met. Real and tangible personal property owned by a nonprofit entity, whether charitable or otherwise, which entity is recognized as tax exempt by the internal revenue service and is engaged in economic development, shall be eligible for property tax exemption to the extent such property is used to provide small business counseling and/or shared office and information systems infrastructure for small business development. Tangible personal property owned by a nonprofit charitable organization shall likewise be eligible for property tax exemption to the extent it is used to provide counseling, informational and technical assistance to other charitable organizations in applying for grants.   Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b).   This section shall only apply to counties containing a national laboratory facility or counties immediately adjacent to such counties.