Taxes, Real Property - As introduced, redefines "movable structure" for purposes of classification and assessment of property so that a mobile home or other movable structure that is used as a residence or apartment must be used permanently as such instead of temporarily or permanently. - Amends TCA Title 67, Chapter 5.

SB 1916 redefines "movable structure" in Tennessee's property tax code to require mobile homes used as permanent residences to be classified as such for tax purposes, rather than as temporary structures. This change directly affects mobile home owners who use their units as primary residences, ensuring they are assessed under residential property tax rates. The bill amends Tennessee Code § 67-5-501(7) to specify that mobile homes must be "used permanently as a residence" to qualify for this classification, eliminating prior flexibility for temporary or mixed-use designations. The policy takes effect for tax years beginning January 1, 2026, impacting how these properties are assessed statewide.