Tenn. Code Ann. § 26-2-301
Basic exemption
- (a) An individual, whether a head of family or not, shall be entitled to a homestead exemption upon real property which is owned by the individual and used by the individual or the individual's spouse or dependent, as a principal place of residence. The aggregate value of such homestead exemption shall not exceed thirty-five thousand dollars ($35,000); provided, individuals who jointly own and use real property as their principal place of residence shall be entitled to homestead exemptions, the aggregate value of which exemptions combined shall not exceed fifty-two thousand five hundred dollars ($52,500), which shall be divided equally among them in the event the homestead exemptions are claimed in the same proceeding; provided, if only one (1) of the joint owners of real property used as their principal place of residence is involved in the proceeding wherein homestead exemption is claimed, then the individual's homestead exemption shall be thirty-five thousand dollars ($35,000). The homestead exemption shall not be subject to execution, attachment, or sale under legal proceedings during the life of the individual. Upon the death of an individual who is head of a family, any such exemption shall inure to the benefit of the surviving spouse and their minor children for as long as the spouse or the minor children use such property as a principal place of residence.
- (b) If a marital relationship exists, a homestead exemption shall not be alienated or waived without the joint consent of the spouses.
- (c) The homestead exemption shall not operate against public taxes nor shall it operate against debts contracted for the purchase money of such homestead or improvements thereon nor shall it operate against any debt secured by the homestead when the exemption has been waived by written contract.
- (d) A deed, installment deed, mortgage, deed of trust, or any other deed or instrument by any other name whatsoever conveying property in which there may be a homestead exemption, duly executed, conveys the property free of homestead exemption, but the homestead exemption may not be waived in a note, other instrument evidencing debt, or any other instrument not conveying property in which homestead exemption may be claimed.
- (e) [Deleted by 2021 amendment.]
- (f) [Deleted by 2021 amendment.]
Amended by 2021 Tenn. Acts, ch. 301, s 2, eff. 1/1/2022.
Amended by 2021 Tenn. Acts, ch. 301, s 1, eff. 1/1/2022.
Amended by 2015 Tenn. Acts, ch. 326, s 1, eff. 4/28/2015.
Acts 1870, ch. 80, § 1; 1870-1871, ch. 71, § 4; 1879, ch. 171, §§ 1, 2; Shan., § 3798; mod. Code 1932, § 7719; Acts 1933, ch. 72, § 1; 1943, ch. 131, § 1; C. Supp. 1950, § 7719; Acts 1975, ch. 285, § 1; 1979, ch. 61, § 1; 1980, ch. 919, § 1; T.C.A., § 26-301; Acts 2004, ch. 659, § 1; 2007 , ch. 560, § 1.
Notes of Decisions
Cited in 50
cases, 1981–2019 · leading case: In Re Hogue
In Re Hogue (2009)
“§ 26-2-301(f) (2007) together with the rest of T.C.A. § 26-2-301: (1) grants an enhanced homestead exemption of $50,000 to husband and wife debtors having dependent minor children and filing for bankruptcy jointly; (2) grants a single enhanced homestead exemption of $25,000 to…”
Dickenson v. Penland (In Re Penland) (1983)
“Pursuant to Tenn.Code Ann. § 26-2-301 (1980), 1 he claimed a homestead exemption in the amount of $5,000.”
In Re Arwood (2003)
“00 homestead exemption claimed pursuant to Tennessee Code Annotated section 26-2-301 (2000) (Tennessee’s Homestead Statute) in real property owned by the entireties with his non-debtor wife may also be claimed in his survivorship interest which constitutes an asset of his…”
Chames v. DeMayo (2007)
“See Tenn. Code Ann. § 26-2-301 (d) (Supp.”
In Re Walls (1984)
“00 exemption provided by Tenn.Code Ann. § 26-2-301 (1980). Disagreeing, the trustee contends the purpose of the Tennessee homestead exemption is to assure a right of occupancy and that his proposed sale will not interfere with the possessory interest of either the debtor or his…”
In Re Staggs (2008)
“On an issue of first impression, the parties ask the court to interpret the recent amendment to T.C.A. § 26-2-301 adding subsection (f). The debtors contend that they are entitled to a $50,000 homestead exemption, while the trustee argues that a maximum cap of $25,000 is…”
In Re Northern (2003)
“…Real Property pursuant to Tennessee’s Homestead Statute. See Tenn. Code Ann. § 26-2-301 . 9 . Tennessee courts do not consider tax appraisals credible evidence of the market value of real proper”
In Re Sivley (1981)
“Tenn.Code Ann. § 26-2-301. Prior to the 1978 amendments, the Tennessee Constitution and statutes provided a homestead exemption in real property belonging to the head of a family.”
In re Wilson (2006)
“Tenn.Code Ann. § 26-2-301 (Supp.2005). Accordingly, the Debtors are entitled to claim a $7,500.”
Luna Ex Rel. Lee v. Clayton (1983)
“, T.C.A. §§ 26-2-301 to -311; 30-901 to -914.”
In Re Butler (2001)
“1 The parties stipulate that the Residence qualifies for a homestead exemption claim under Tenn. Code Ann. § 26-2-301 (2000).”
In Re Hall (1983)
“Tenn.Code Ann. § 26-2-301(a) (1980) provides that an individual shall be entitled to a homestead exemption, the aggregate value of which cannot exceed $5,000.”
— Tenn. Code Ann. § 26-2-301(a) — 10 cases
In Re Hogue (2009)
“§ 26-2-301(f) (2007) together with the rest of T.C.A. § 26-2-301: (1) grants an enhanced homestead exemption of $50,000 to husband and wife debtors having dependent minor children and filing for bankruptcy jointly; (2) grants a single enhanced homestead exemption of $25,000 to…”
In Re Hall (1983)
“Tenn.Code Ann. § 26-2-301(a) (1980) provides that an individual shall be entitled to a homestead exemption, the aggregate value of which cannot exceed $5,000.”
Clayton v. Morris (2002)
In Re Hawn (1987)
— Tenn. Code Ann. § 26-2-301(b) — 1 case
In Re Sivley (1981)
“Tenn.Code Ann. § 26-2-301. Prior to the 1978 amendments, the Tennessee Constitution and statutes provided a homestead exemption in real property belonging to the head of a family.”
— Tenn. Code Ann. § 26-2-301(c) — 2 cases
Chames v. DeMayo (2007)
“See Tenn. Code Ann. § 26-2-301 (d) (Supp.”
— Tenn. Code Ann. § 26-2-301(d) — 1 case
Chames v. DeMayo (2007)
“See Tenn. Code Ann. § 26-2-301 (d) (Supp.”
— Tenn. Code Ann. § 26-2-301(e) — 4 cases
In Re Hogue (2009)
“§ 26-2-301(f) (2007) together with the rest of T.C.A. § 26-2-301: (1) grants an enhanced homestead exemption of $50,000 to husband and wife debtors having dependent minor children and filing for bankruptcy jointly; (2) grants a single enhanced homestead exemption of $25,000 to…”
In re Wilson (2006)
“Tenn.Code Ann. § 26-2-301 (Supp.2005). Accordingly, the Debtors are entitled to claim a $7,500.”
— Tenn. Code Ann. § 26-2-301(f) — 7 cases
In Re Hogue (2009)
“§ 26-2-301(f) (2007) together with the rest of T.C.A. § 26-2-301: (1) grants an enhanced homestead exemption of $50,000 to husband and wife debtors having dependent minor children and filing for bankruptcy jointly; (2) grants a single enhanced homestead exemption of $25,000 to…”
In Re Staggs (2008)
“On an issue of first impression, the parties ask the court to interpret the recent amendment to T.C.A. § 26-2-301 adding subsection (f). The debtors contend that they are entitled to a $50,000 homestead exemption, while the trustee argues that a maximum cap of $25,000 is…”
In Re Butturini (2008)
In re Roos (2018)
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