Tennessee Code Annotated
Tenn. Code Ann. § 26-2-103 (2026)
Personal property selectively exempt from seizure; exception
✓ current as of May 2026
- (a)Personal property to the aggregate value of ten thousand dollars ($10,000) debtor's equity interest shall be exempt from execution, seizure or attachment in the hands or possession of any person who is a bona fide citizen permanently residing in Tennessee, and such person shall be entitled to this exemption without regard to the debtor's vocation or pursuit or to the ownership of the debtor's abode. Such person may select for exemption the items of the owned and possessed personal property, including money and funds on deposit with a bank or other financial institution, up to the aggregate value of ten thousand dollars ($10,000) debtor's equity interest.
- (b) An item shall not be eligible, in whole or in part, for the personal property exemption provided by this part, if the item has been purchased with or maintained by fraudulently obtained funds or if ownership of the item has been maintained using fraudulently obtained funds. A court shall be required to find by a preponderance of the evidence that an item was purchased with or maintained by funds obtained by defrauding another person or that ownership of an item was maintained by funds obtained by defrauding another person in order to disqualify the item from eligibility for the personal property exemption.
Amended by 2014 Tenn. Acts, ch. 803,s 1, eff. 7/1/2014.
Acts 1978, ch. 915, § 3; 1980, ch. 919, § 2; T.C.A., § 26-202, T.C.A., § 26-2-102; Acts 2010, ch. 787, § 1.
Notes of Decisions
Cited in 31
cases (1 in the last 5 years), 1983–2026 · leading case: In Re Garbett, 410 B.R. 280 (Bankr. E.D. Tenn. 2009).
In Re Garbett, 410 B.R. 280 (Bankr. E.D. Tenn. 2009). “Tenn.Code Ann. § 26-2-103. The Debtors contend that, since the refund resulted from the filing of their joint tax return, they hold it as tenants by the entireties and, pursuant to In re Hensley, 393 B.”
In Re Hensley, 393 B.R. 186 (Bankr. E.D. Tenn. 2008). “Tenn.Code Ann. § 26-2-103. The Debtors argue that they use both the Caravan and Mustang jointly, and it is their intent that the vehicles be considered joint property, irrespective that Mr.”
In re Hurt, 542 B.R. 798 (Bankr. E.D. Tenn. 2015). “In the initial bankruptcy filing, each debtor claimed personal property exemptions in the newly opened SunTrust accounts on their Schedule C under T.C.A. § 26-2-103. The Trustee inquired about the Sun-Trust accounts at the meeting of creditors which was concluded on June 30,…”
In Re Hazelhurst, 228 B.R. 199 (Bankr. E.D. Tenn. 1998). “Additional exemptions for personal property are allowed under Tenn.Code Ann. § 26-2-103 (1980) which provides in material part: (a) In addition to the exemption set out in § 26-2-102, there shall be further exempt to every resident debtor the following specific articles of…”
In Re Lafoon, 278 B.R. 767 (Bankr. E.D. Tenn. 2002). “55, pursuant to Tenn. Code Ann. § 26-2-103 , which allows an individual to exempt $4,000 in personal property.”
In Re Sumerell, 194 B.R. 818 (Bankr. E.D. Tenn. 1996). “§ 26-2-103. The debtors are barred by the doctrine of judicial estoppel from directly contradicting their own sworn schedules.”
In re Reeves, 521 B.R. 827 (Bankr. E.D. Tenn. 2014). “46 pursuant to Tenn.Code Ann. § 26-2-103, the general personal property exemption statute, and the other in the amount of $26,454.”
In re Kennedy, 552 B.R. 183 (Bankr. E.D. Tenn. 2016). “00 already allowed exempt under Tennessee Code Annotated § 26-2-103; (2) If so, what statutory provisions apply to the future payments and in what amounts; and (3) If Debtor cannot exempt additional future payments of the annuity after the $8,340.”
In Re Vickers, 408 B.R. 131 (Bankr. E.D. Tenn. 2009). “— In addition to the property exempt under § 26-2-103 [ 3 ], the following shall be exempt from execution, seizure or attachment in the hands or possession of any person who is a bona fide citizen permanently residing in Tennessee: (1) The debtor’s right to receive: (D) To the…”
In Re Thompkins, 263 B.R. 223 (Bankr. W.D. Tenn. 2001). “The latter statute provides: In addition to the property exempt under § 26-2-103, the following shall be exempt from execution, seizure or attachment in the hands or possession of any person who is a bona fide citizen permanently residing in Tennessee: (2) The debtor’s right not…”
In Re Chapman, 424 B.R. 823 (Bankr. E.D. Tenn. 2010). “In addition to the property exempt under § 26-2-103[ 2 ], the following shall *827 be exempt from execution, seizure or attachment in the hands or possession of any person who is a bona fide citizen permanently residing in Tennessee: (2) The debtor’s right not to exceed in the…”
In Re Hall, 31 B.R. 42 (Bankr. E.D. Tenn. 1983). “50 exemption against equipment and inventory, Tenn.Code Ann. § 26-2-102 (1980); a $200.”
— Tenn. Code Ann. § 26-2-103(a) — 1 case
In re Hurt, 542 B.R. 798 (Bankr. E.D. Tenn. 2015). “In the initial bankruptcy filing, each debtor claimed personal property exemptions in the newly opened SunTrust accounts on their Schedule C under T.C.A. § 26-2-103. The Trustee inquired about the Sun-Trust accounts at the meeting of creditors which was concluded on June 30,…”
— Tenn. Code Ann. § 26-2-103(a)(1) — 1 case
In Re Sumerell, 194 B.R. 818 (Bankr. E.D. Tenn. 1996). “§ 26-2-103. The debtors are barred by the doctrine of judicial estoppel from directly contradicting their own sworn schedules.”
— Tenn. Code Ann. § 26-2-103(a)(l) — 1 case
In Re Sumerell, 194 B.R. 818 (Bankr. E.D. Tenn. 1996). “§ 26-2-103. The debtors are barred by the doctrine of judicial estoppel from directly contradicting their own sworn schedules.”
— Tenn. Code Ann. § 26-2-103(b) — 1 case
In re Hurt, 542 B.R. 798 (Bankr. E.D. Tenn. 2015). “In the initial bankruptcy filing, each debtor claimed personal property exemptions in the newly opened SunTrust accounts on their Schedule C under T.C.A. § 26-2-103. The Trustee inquired about the Sun-Trust accounts at the meeting of creditors which was concluded on June 30,…”
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