Taxes, Real Property - As introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land with a greenbelt classification when the land is sold; requires that a buyer of property with a greenbelt classification submit a new application to renew the property's greenbelt classification. - Amends TCA Section 11-14-307; Section 11-14-406; Section 11-7-109; Title 66; Section 67-4-409; Title 67, Chapter 5, Part 10 and Section 67-5-2402.
HB 1846 eliminates rollback tax liability when agricultural, forest, or open space land with a greenbelt classification is sold. The new buyer must submit a fresh application to maintain the special tax status, but the seller faces no tax penalties for the sale itself. This means buyers don't owe back taxes simply because they purchased land that previously had the greenbelt classification. The rule applies to property sales occurring on or after July 1, 2026.
Bill status
died
1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 22, 2026
Last action Apr 15, 2026
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
16
Key actions
7
Committee
10
Apr 15, 2026
Lower · Passed
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
lower
Apr 8, 2026
Lower · Passed
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
lower
Mar 11, 2026
Lower · Passed
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026
lower
Feb 17, 2026
Lower · Passed
Rec. for pass; ref to Finance, Ways, and Means Committee
lower
Feb 17, 2026
Committee
Assigned to s/c Finance, Ways, and Means Subcommittee
lower
Feb 11, 2026
Lower · Passed
Rec. for pass by s/c ref. to Agriculture & Natural Resources Committee
lower
Feb 11, 2026
Lower · Passed
Placed on cal. Agriculture & Natural Resources Committee for 2/17/2026
lower
Feb 4, 2026
Lower · Passed
Placed on s/c cal Agriculture & Natural Resources Subcommittee for 2/11/2026
lower
Feb 2, 2026
Committee
P2C, ref. to Agriculture & Natural Resources Committee
lower
Feb 2, 2026
Committee
Assigned to s/c Agriculture & Natural Resources Subcommittee
lower
Jan 22, 2026
Introduced
Intro., P1C.
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Ed Butler
RRepublican
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