Taxes, Real Property - As introduced, requires half the revenue collected from recordation taxes be returned to the county in which the real property is located on a recurring basis; applies to transfers of real property on or after July 1, 2025. - Amends TCA Section 67-4-409.

HB 95 requires that 50% of recordation taxes collected from real property transfers be returned annually to the county where the property is located. This applies to all real estate transfers occurring on or after July 1, 2025, directly affecting counties that collect these taxes. The bill amends Tennessee law to redirect half of the revenue collected by county registers back to the respective counties, rather than keeping it at the state level. The change takes effect July 1, 2025, for all future property transfers.