Tennessee Code Annotated
Tenn. Code Ann. § 67-5-1002 (2026)
Legislative findings
✓ current as of May 2026
The general assembly finds that:
- (1) The existence of much agricultural, forest and open space land is threatened by pressure from urbanization, scattered residential and commercial development, and the system of property taxation. This pressure is the result of urban sprawl around urban and metropolitan areas, which also brings about land use conflicts, creates high costs for public services, contributes to increased energy usage, and stimulates land speculation;
- (2) The preservation of open space in or near urban areas contributes to:
- (A) The use, enjoyment and economic value of surrounding residential, commercial, industrial or public use lands;
- (B) The conservation of natural resources, water, air, and wildlife;
- (C) The planning and preservation of land in an open condition for the general welfare;
- (D) A relief from the monotony of continued urban sprawl; and
- (E) An opportunity for the study and enjoyment of natural areas by urban and suburban residents who might not otherwise have access to such amenities;
- (3) Many prime agricultural and forest lands in this state, valuable for producing food and fiber for a hungry world, are being permanently lost for any agricultural purposes and that these lands constitute important economic, physical, social, and esthetic assets to the surrounding lands and to the people of this state;
- (4) Many landowners are being forced by economic pressures to sell such agricultural, forest, or open space land for premature development by the imposition of taxes based, not on the value of the land in its current use, but on its potential for conversion to another use; and
- (5) The findings of subdivisions (1)-(4) must be tempered by the fact that in rural counties an over-abundance of land held by a single landowner that is classified on the tax rolls by this part could have an adverse effect upon the ad valorem tax base of the county, and thereby disrupt needed services provided by the county. To this end, a limit must be placed upon the number of acres that any one (1) owner within a tax jurisdiction can bring within this part.
Acts 1976, ch. 782, § 2; T.C.A., § 67-651; Acts 1984, ch. 685, § 1.
Notes of Decisions
Cited in 4
cases, 1986–2013 · leading case: Velda J. Shore v. Maple Lane Farms, LLC, 411 S.W.3d 405 (Tenn. 2013).
Velda J. Shore v. Maple Lane Farms, LLC, 411 S.W.3d 405 (Tenn. 2013). “” Tenn. Code Ann. § 67-5-1002 (3). Six years later, based on this finding, the General Assembly enacted the Tennessee Right to Farm Act.”
Marion Cnty. v. State Bd. of Equalization, 710 S.W.2d 521 (Tenn. Ct. App. 1986). “T.C.A. § 67-5-1002. If their open land had taken on an inflated value because of its location and its potential use for residential or commercial development, the act, known generally as the “Greenbelt Law,” allowed the owner to apply to the tax assessor of the county for a…”
Batson East-Land Co, Inc. v. Ronnie D. Boyd, 4 S.W.3d 185 (Tenn. Ct. App. 1998). “T.C.A. § 67-5-1002. If their open land had taken on an inflated value because of its location and its potential use for residential or commercial development, the act, known generally as the “Greenbelt Law,” allowed the owner to apply to the tax assessor of the county for a…”
The Metro. Gov't of Nashville & Davidson Cnty., in its own behalf & for the use & benefit of the State of Tennessee v. Delinquent Taxpayers as Shown on the 1999 Real Prop. Tax Records (Tenn. Ct. App. 2005). “See Tenn. Code Ann. § 67-5-1002 (1) (2003). As a result, this type of open space real property, that might otherwise be classified as residential, commercial, or other higher density use and thereby be subject to higher property taxes, may be eligible for classification as…”
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