Tennessee Code Annotated

Tenn. Code Ann. § 26-2-114 (2026)

Procedure for exercising exemption - Notice

✓ current as of May 2026

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(a) Should a bona fide citizen permanently residing in Tennessee become a judgment debtor, such debtor must exercise the exemption as provided in § 26-2-103 by filing a list of all the items owned, constructive or actual, which the judgment debtor chooses to declare as exempt, together with the value of each such item. Such listing shall be on oath and filed with the court having jurisdiction. Furthermore, the judgment debtor may modify or amend the listing from time to time as the individual deems necessary.

(b) Such claim for exemption by way of listing, modification or amendment thereto may be filed either before or after the judgment in the case has become final and shall have effect as to any execution issued after the date such claim for exemption is filed. However, subject to such exemption as is further set forth herein, a claim for exemption filed after the judgment has become final will have no effect as to an execution which is issued prior to the date the claim for exemption is filed, and as to such preexisting execution the claim for exemption shall be deemed waived.

(c) It is the duty of the clerk of the court from which process is issued to cause to be stapled to, printed upon or otherwise securely affixed to the warrant, summons or other leading process in the action a typed or printed notice which shall read as follows:
NOTICE TO THE DEFENDANT OR DEFENDANTS:
Tennessee law provides a ten thousand dollar ($10,000) personal property exemption from execution or seizure to satisfy a judgment. If a judgment should be entered against you in this action and you wish to claim property as exempt, you must file a written list, under oath, of the items you wish to claim as exempt with the clerk of the court. The list may be filed at any time and may be changed by you thereafter as necessary; however, unless it is filed before the judgment becomes final, it will not be effective as to any execution or garnishment issued prior to the filing of the list. Certain items are automatically exempt by law and do not need to be listed; these include items of necessary wearing apparel for yourself and your family, and trunks or other receptacles necessary to contain such apparel, family portraits, the family Bible, and school books. Should any of these items be seized, you would have the right to recover them. If you do not understand this exemption right or how to exercise it, you may wish to seek the counsel of a lawyer.

Acts 1978, ch. 915, § 4; impl. am. Acts 1980, ch. 919, § 2; modified; T.C.A., § 26-203; Acts 2011 , ch. 60, § 1.

Notes of Decisions

Cited in 11 cases, 1982–2010 · leading case: In Re Lafoon, 278 B.R. 767 (Bankr. E.D. Tenn. 2002).

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In Re Lafoon, 278 B.R. 767 (Bankr. E.D. Tenn. 2002). · cites it 23× “On December 19, 2001, less than thirty days after the meeting of creditors held in the case, Hartley timely filed an objection to the exemption, asserting that the debtor had “lost his exemption because he failed to exercise it as required by Tenn. Code Ann. § 26-2-114 (b),”…”

In Re Clemmer, 184 B.R. 935 (Bankr. E.D. Tenn. 1995). · cites it 19× “Tenn.Code Ann. § 26-2-114 (1980) (emphasis added).”

Norton v. Brokerage Oil Co. (In Re Norton), 30 B.R. 712 (Bankr. E.D. Tenn. 1983). · cites it 10× “1 Defendant responds that the debtor failed to comply with Tenn.Code Ann. § 26-2-114 (1980) (Procedure for exercising exemption —Notice), and hence is now barred from claiming a 1969 Chevrolet wrecker as exempt.”

Storey v. Bradford Furniture Co., Inc., 910 S.W.2d 857 (Tenn. 1995). · cites it 2× “See Tenn.Code Ann. § 26-2-114 (1980 Repl.) (exemptions exercised after debtor becomes judgment debtor and having no application to executions filed prior to exemptions).”

In Re Williams, 26 B.R. 741 (Bankr. M.D. Tenn. 1982). · cites it 2× “Although the debtor failed to check the appropriate box designating whether he elected the federal or state exemptions, the debtor did indicate under the column specifying the statute creating the exemption that he was claiming this property exempt pursuant to § 26-203 of the…”

Montague v. Tennessee Dep't of Corr., 109 S.W.3d 735 (Tenn. Ct. App. 2003). · cites it 3× “As a threshold matter, the Court finds that Petitioner has failed to properly comply with the statutory procedures *737 for exercising such an exemption pursuant to T.C.A. § 26-2-114(b). II. The exemption provided for debtors in TenmCode Ann.”

McFarlin v. Watts, 895 S.W.2d 687 (Tenn. Ct. App. 1994). · cites it 2× “Tenn.Code Ann. § 26-2-114 says the exemption cannot be claimed after the execution issues; Tenn.”

Kevin Millen v. Shelby Cnty. Sheriff's Dep't (Tenn. Ct. App. 2010). · cites it 4× “Tenn. Code Ann. § 26-2-114 (a). There is no indication in the record, nor does Appellant argue, that he took the necessary steps to seek an exemption.”

Henry Kerr v. Earl Lemoine (Tenn. Ct. App. 2002). · cites it 4× “and Gretchen Kathleen Kerr was not timely filed pursuant to Tenn. Code Ann. § 26-2-114 (b) and invalid as to the execution filed in this case? B.”

Charles Bobo v. Dept. of Corr. (Tenn. Ct. App. 2000). · cites it 4× “On June 18, 1999, the Chancellor denied Appellant’s application for exemption for his failure to comply with Tennessee Code Annotated section 26-2-114 in that he had not filed, under oath, a list of all items he owned and chose to declare exempt, along with a value for each item…”

Lenore Berry Ross Storey, Debtor v. Bradford Furniture Co., Inc. (Tenn. 2000). · cites it 2× “See Tenn. Code Ann. § 26-2-114 (1980 Repl.)(exemptions exercised after debtor becomes judgment debtor and having no application to executions filed prior to exemptions).”

— Tenn. Code Ann. § 26-2-114(b) — 5 cases

In Re Lafoon, 278 B.R. 767 (Bankr. E.D. Tenn. 2002). “On December 19, 2001, less than thirty days after the meeting of creditors held in the case, Hartley timely filed an objection to the exemption, asserting that the debtor had “lost his exemption because he failed to exercise it as required by Tenn. Code Ann. § 26-2-114 (b),”…”

Norton v. Brokerage Oil Co. (In Re Norton), 30 B.R. 712 (Bankr. E.D. Tenn. 1983). “1 Defendant responds that the debtor failed to comply with Tenn.Code Ann. § 26-2-114 (1980) (Procedure for exercising exemption —Notice), and hence is now barred from claiming a 1969 Chevrolet wrecker as exempt.”

Montague v. Tennessee Dep't of Corr., 109 S.W.3d 735 (Tenn. Ct. App. 2003). “As a threshold matter, the Court finds that Petitioner has failed to properly comply with the statutory procedures *737 for exercising such an exemption pursuant to T.C.A. § 26-2-114(b). II. The exemption provided for debtors in TenmCode Ann.”

In Re Clemmer, 184 B.R. 935 (Bankr. E.D. Tenn. 1995). “Tenn.Code Ann. § 26-2-114 (1980) (emphasis added).”

Henry Kerr v. Earl Lemoine (Tenn. Ct. App. 2002). “and Gretchen Kathleen Kerr was not timely filed pursuant to Tenn. Code Ann. § 26-2-114 (b) and invalid as to the execution filed in this case? B.”

— Tenn. Code Ann. § 26-2-114(c) — 2 cases

In Re Clemmer, 184 B.R. 935 (Bankr. E.D. Tenn. 1995). “Tenn.Code Ann. § 26-2-114 (1980) (emphasis added).”

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