Estates - As enacted, states that the Uniform Partition Heirs Property Act does not apply to sales of land to pay the debts of an estate; revises the method for determining a decedent’s gross estate for purposes of calculating a surviving spouse's elective share. - Amends TCA Title 29; Title 31 and Title 34.

SB 2184 modifies Tennessee estate laws to clarify that the Uniform Partition Heirs Property Act does not apply when selling land to pay estate debts. It changes how courts calculate a surviving spouse’s right to claim a portion of the estate (elective share) by aligning with federal estate tax rules and excluding certain assets. The bill also updates conservatorship petition requirements to specify what must be included in the filing. These changes directly affect estate administrators, creditors, and surviving spouses handling estate settlements in Tennessee. The law takes effect July 1, 2026.