Taxes, Real Property - As enacted, revises standards for the length of the redemption period for a property subject to a tax sale based on whether the period of delinquency is three years or less or is more than three years. - Amends TCA Section 67-5-2701.

HB 1932 amends Tennessee law to change the redemption period for properties sold at tax sales based on how long taxes were delinquent. If property taxes were delinquent for three years or less, owners have one year to reclaim the property after the sale. If delinquency exceeded three years, the redemption window shortens to 90 days. This change directly affects homeowners who fall behind on property taxes and face tax sales, applying to sales confirmed on or after July 1, 2026.