Tennessee Code Annotated

Tenn. Code Ann. § 26-2-302 (2026)

Life estates and equitable estates

✓ current as of May 2026

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Section 26-2-301 shall apply to life estates and equitable estates which are owned by an individual and used by the individual or individual's spouse or dependent as a principal place of residence. The homestead exemption in such estates shall be set apart as the court may prescribe in ordering the sale.

Acts 1870, ch. 80, § 2; Shan., § 3801; Code 1932, § 7722; Acts 1979, ch. 61, § 2; T.C.A., § 26-303.

Notes of Decisions

Cited in 2 cases, 1981–1995 · leading case: In Re Sivley, 14 B.R. 905 (Bankr. E.D. Tenn. 1981).

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In Re Sivley, 14 B.R. 905 (Bankr. E.D. Tenn. 1981). · cites it 2× “Sivley her share of the proceeds from the sale of the house and lot.”

In Re Lingerfelt, 180 B.R. 502 (Bankr. E.D. Tenn. 1995). “Tennessee Code Annotated § 26-2-302 directly allows a life tenant to claim the homestead exemption by providing that “§ 26-2-301 shall apply to life estates .”

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