Tennessee 2025-2026 Regular Session

Tennessee Senate Bill SB0948

Introduced
2/5/25  
Engrossed
4/10/25  
Enrolled
4/22/25  
Passed
5/5/25  

Caption

AN ACT to amend Tennessee Code Annotated, Title 47 and Title 67, relative to veterans.

Impact

The passage of SB 0948 seeks to enhance the availability of affordable housing in the state while simultaneously providing necessary financial relief to projects that meet specified criteria. By allowing tax exemptions for qualifying developments, the bill encourages investment and participation from private and nonprofit entities in the affordable housing sector. This initiative is designed to alleviate pressures related to low-income housing shortages, particularly for those who have served in the military, which adds a significant layer of social responsibility and support for veterans.

Summary

Senate Bill 0948 is a legislative measure aimed at addressing the housing needs of low-income households and veterans experiencing homelessness in Tennessee. The bill amends the Tennessee Code Annotated to introduce a framework for tax exemptions for properties that are used to provide permanent affordable housing. These properties must be part of a joint venture that includes a qualified nonprofit organization committed to aiding veterans facing homelessness. Specifically, the bill stipulates that at least 30% of the housing units in such projects must be dedicated to these veterans, thereby promoting their well-being and housing stability.

Sentiment

The sentiment surrounding SB 0948 appears to be positive, particularly among advocates for veterans and affordable housing. Supporters argue that the bill is a crucial step in providing tangible solutions to the pressing issue of homelessness among veterans and low-income families. The nonpartisan nature of the proposed tax exemptions further appeals to a broad range of stakeholders who prioritize housing stability as a fundamental need within the community. However, there may be concerns around funding and sustainability of such tax exemptions, with some stakeholders questioning the long-term impacts on local tax revenues.

Contention

While SB 0948 is largely supported, some contention exists regarding the potential implications for local governments and tax jurisdictions. The requirement for negotiated payments in lieu of taxes is a notable aspect that may raise questions about fiscal responsibility and the equitable distribution of resources among competing community needs. Additionally, some critics may express concerns over whether the tax exemptions could inadvertently lead to a decline in local funding for essential services due to reduced tax revenue from these properties.

Companion Bills

TN HB1134

Crossfiled AN ACT to amend Tennessee Code Annotated, Title 47 and Title 67, relative to veterans.

Previously Filed As

TN HB2043

AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to taxation.

TN SB1934

AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to taxation.

TN HB0446

AN ACT to amend Tennessee Code Annotated, Title 33; Title 49; Title 58, Chapter 3; Title 63; Title 68 and Title 71, relative to veterans' rights.

TN SB0376

AN ACT to amend Tennessee Code Annotated, Title 33; Title 49; Title 58, Chapter 3; Title 63; Title 68 and Title 71, relative to veterans' rights.

TN SB2281

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7; Title 13; Title 62; Title 66; Title 67 and Title 68, relative to local government.

TN HB2850

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7; Title 13; Title 62; Title 66; Title 67 and Title 68, relative to local government.

TN SB0793

AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49; Title 67 and Title 68, relative to low-income housing.

TN HB1450

AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49; Title 67 and Title 68, relative to low-income housing.

TN SB0275

AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.

TN HB0323

AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.

Similar Bills

No similar bills found.