Tennessee / State / 110th General Assembly

Public Chapter 710 of 2018 (Senate Bill 1675) Kept property tax relief alive during a health care relocation, retroactively

Catalog reconciledEnactedScope changed

110th General Assembly · Takes effect 2018-04-12

Section 3 added subsections to 67-5-704 providing that a disabled veteran continues to qualify for property tax relief while temporarily relocated for health care to the home of a friend or relative, or to a hospital or skilled or intermediate care facility, if the veteran indicates an intent to return when recovered sufficiently; that the residence is determined by the principles of 2-2-122, the election-law residence provision; and that veterans whose reimbursement ceased for that reason between October 3, 2017 and the effective date are paid retroactively. Sections 1 and 2 did the same for the elderly and disabled homeowner programs. The same section added the definition that does the most work in the chapter: as used in 67-5-704, "disabled veteran" includes the veteran’s otherwise qualified surviving spouse, which carries every protection in the section across to the spouse. Tracked because guidance written before April 2018 describes a veteran who enters a nursing facility as losing the relief.