Tennessee Code Annotated
Tenn. Code Ann. § 28-2-109 (2026)
Presumption of ownership from payment of taxes
✓ current as of May 2026
Any person holding any real estate or land of any kind, or any legal or equitable interest therein, who has paid, or who and those through whom such person claims have paid, the state and county taxes on the same for more then twenty (20) years continuously prior to the date when any question arises in any of the courts of this state concerning the same, and who has had or who and those through whom such person claims have had, such person's deed, conveyance, grant or other assurance of title recorded in the register's office of the county in which the land lies, for such period of more than twenty (20) years, shall be presumed prima facie to be the legal owner of such land.
Acts 1947, ch. 28, § 1; mod. C. Supp. 1950, § 9159.1 (Williams, § 9746.1); T.C.A. (orig.ed.), § 28-209.
Notes of Decisions
Cited in 36
cases (4 in the last 5 years), 1982–2026 · leading case: Jack v. Dillehay, 194 S.W.3d 441 (Tenn. Ct. App. 2005).
Jack v. Dillehay, 194 S.W.3d 441 (Tenn. Ct. App. 2005). “Jack’s claim of ownership and asserted the statutory defenses of estoppel and bar under Tenn.Code Ann. §§ 28-2-109 and 28-2-110. The Dillehays also argued that Ms.”
John R. Conder, & wife, Paula S. Conder v. William Salyers, & wife, Pam Salyers, 421 S.W.3d 589 (Tenn. Ct. App. 2013). “Tenn. Code Ann. § 28-2-109 . The Salyers contend that the first prong — possession of a legal or equitable interest in the property — is not met.”
Corrado v. Hickman, 113 S.W.3d 319 (Tenn. Ct. App. 2003). “Rather, as Plaintiffs’ brief notes, the Trial Court applied Tenn.Code Ann. § 28-2-109. Under Tenn.Code Ann.”
Layne v. Baggenstoss, 640 S.W.2d 1 (Tenn. Ct. App. 1982). “Plaintiffs contend that because they have paid property taxes on the fifty acre tract, they should have title to the mineral estate vested in them pursuant to T.C.A. §§ 28-2-109 and 28-2-110. T.C.A. § 28-2-109 provides: Presumption of ownership from payment of taxes.”
Tidwell v. Van Deventer, 686 S.W.2d 899 (Tenn. Ct. App. 1984). “acres of land in District 5 of Monroe County; that the Tidwells can show no source of title to the land they now claim; that they and their predecessors in title have had their assurancies of title recorded for more than 20 years; they and their predecessors in title have paid…”
Uhlhorn v. Keltner, 637 S.W.2d 844 (Tenn. 1982). “This, alone, creates a presumption of ownership of the entire area in the appellants under T.C.A. § 28-2-109, as follows: “Any person holding any real estate or land of any kind, or any legal or equitable interest therein, who has paid, or who and those through whom he claims…”
Twinton Props. P'ship v. Nidiffer (In Re Twinton Props. P'ship), 44 B.R. 426 (Bankr. M.D. Tenn. 1984). “§ 28-2-109 provides that: Any person holding any real estate or land of any kind, or any legal or equitable interest therein, who has paid, or who and those through whom he claims have paid, the state and county taxes on the same for more than twenty (20) years continuously…”
Taylor Thornton, III v. T.M.D. Farms, Inc. (Tenn. Ct. App. 2026). “Tenn. Code Ann. § 28-2-109 . Notably, application of Tennessee Code Annotated section 28-2-109 creates only a presumption “that the claimant is the prima facie legal owner of the land” but that presumption is rebuttable and “it is controlling only in the absence of contrary…”
Patsy R. Cowart v. Linda M. Hammontree (Tenn. Ct. App. 2013). “Hammontree’s presumption of ownership pursuant to Tenn. Code Ann. § 28-2-109 , and whether the Trial Court erred in dismissing Ms.”
Adam Garabrant v. Jeffery Chambers (Tenn. Ct. App. 2022). “The trial court specifically stated in relevant part: Under Tenn. Code Ann. §28-2-109 , proof that a landholder has paid the corresponding property tax for twenty years, and has also had the deed -3- recorded under the landholder’s name for twenty years, will give rise to a…”
Doyle Sweeney v. Charles Koehler (Tenn. Ct. App. 2010). “On July 27, 2009, the Sweeneys filed an amended answer to the Koehlers’ counterclaim, raising the provisions codified in Tenn. Code Ann. §§ 28-2-109 and 28-2-110 (relating to payment of real property taxes) as an additional defense.”
Dale Anthony Scott v. Marion Yarbro (Tenn. Ct. App. 2008). “Plaintiffs/Appellants claim ownership of the disputed tract by three modes: (1) title by prescription, (2) title by adverse possession, and (3) title by payment of property taxes pursuant to Tenn. Code Ann. §§ 28-2-109 and 29-2-110.”
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