SB 249 - HB 328
FISCAL NOTE
Fiscal Review Committee
Tennessee General Assembly
February 22, 2025
Fiscal Analyst: Rebecca Chandler | Email: rebecca.chandler@capitol.tn.gov | Phone: 615-741-2564
SB 249 - HB 328
SUMMARY OF BILL: Expands state park discounts to resident veterans by granting them
the same rates as state employees. Provides a 50 percent year-round discount on camping and
overnight cabin lodging for permanently and totally disabled veterans. Requires veterans to provide
proof of residency and veteran status to qualify for discounts. Mandates that veterans seeking the 50
percent disability discount present Veterans Administration certification of disability and make
reservations within 30 days of their stay.
FISCAL IMPACT:
STATE GOVERNMENT
REVENUE General Fund
FY25-26 & Subsequent Years ($1,515,200)
Assumptions:
• Permanently and totally disabled veterans currently receive a 50 percent year-round
discount on cabins and camping; codifying this practice will not result in any additional
revenue loss.
• Based on information located on the Tennessee State Parks website, all veterans receive a
50 percent discount on camping in the off-season, December-February (25 percent of the
year).
• In 2024, there were 43,634 state employees. Based on information provided by the
Department of Environment and Conservation (TDEC), the following utilization rates by
state employees are as followed:
o Camping (In-Season): 11.46 percent
o Cabins (In-Season): 3.5 percent
o Cabins (Off-season): 2.24 percent
o Retail: 0.01 percent
• Tennessee has 440,790 veterans, including 36,446 veterans with a 100 percent permanent
and total disability who already receive a 50 percent discount year-round. Additionally,
2,816 state employees are veterans.
• For the purpose of this analysis, 401,528 veterans (440,790 veterans – 36,446 disabled
veterans – 2,816 veteran employees) are assumed to be eligible for the same discount rates
as state employees.
• The average rates for reservations for state employees are as followed:
o Camping: $30 per reservation;
o Cabins (In-Season): $160 per reservation;
SB 249 - HB 328 2
o Cabins (Off-Season): $135 per reservation; and
o Retail: $20 per transaction.
• The below table illustrates the anticipated employee utilization rates for veterans and cost:
Type Calculation
Veteran
Utilization
Avg price
per
transaction
Total
Camping (In-season) 401,528 x 11.46%
46,002
veterans $30 $1,380,051
Cabins (In-Season) 401,528 x 3.5%
14,061
veterans $160 $2,249,749
Cabins (Off-Season) 401,528 x 2.24%
8,991
veterans $135 $1,213,722
Total
$4,843,522
• State employees receive a 50 percent discount off-season, December-February (25 percent
of the year) and a 25 percent discount in-season, March-November (75 percent of the
year).
• The estimated decrease in state revenue from extending the state employee rate to eligible
veterans is:
o Camping (In-Season): $345,013 ($1,380,051 x 25%)
o Cabins (In-Season): $562,437 ($2,249,749 x 25%)
o Cabins (Off-Season): $606,861($1,213,722 x 50%)
• The total recurring decrease in state revenue is estimated to be $1,514,311 ($345,013+
$562,437 + $606,861).
• Additionally, all veterans will now be eligible for a retail discount, which they did not
previously receive. With an average transaction of $20 and a utilization rate of 0.01
percent, an estimated 44 veterans will use this discount. Therefore, there will be a recurring
decrease in state revenue of $880 [(437,974 non-state employee veterans x 0.01 percent) x
$20)].
• The total recurring decrease in state revenue is estimated to be $1,515,191 ($1,514,311+
$880) in FY25-26 and subsequent years.
CERTIFICATION:
The information contained herein is true and correct to the best of my knowledge.
Bojan Savic, Executive Director