Taxes, Real Property - As enacted, provides that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if the applicant is at least 80 years old and meets certain other requirements. - Amends TCA Title 67, Chapter 5, Part 7.

SB 1326 exempts Tennessee taxpayers aged 85 or older who have received property tax relief for five consecutive years from submitting annual income reports to maintain their eligibility. The bill modifies existing property tax relief rules to allow these seniors to continue receiving benefits without yearly paperwork, provided their income stays below the annual threshold and they meet other eligibility criteria. Instead, a simplified reapplication process will be developed - allowing online or mail submissions with basic checkboxes - to verify income and non-income requirements. This change directly affects elderly homeowners enrolled in Tennessee’s property tax relief program, reducing administrative burdens while maintaining income-based eligibility.