Rules & Regulations of the State of Tennessee
Title 0600 - Board of Equalization
Chapter 0600-08 - Property Tax Exemptions
Section 0600-08-.02 - CRITERIA FOR EXEMPTION OF LAND

Universal Citation: TN Comp Rules and Regs 0600-08-.02

Current through April 3, 2024

(1) The purpose of this rule is to establish criteria for determining eligibility of land for religious, charitable, educational or scientific exemption from property taxes.

(2) Land must be in actual use for exempt purposes of the exempt institution before it may qualify for exemption. Land will be presumed to be in use if:

(a) It is land underlying exempt structures or paving;

(b) If the total land area claimed for exemption, including that which is underlying exempt structures, is five acres or less; or

(c) If the land exceeds the foregoing measures but is nevertheless necessary to meet government health, planning, or other requirements for configuration or minimum area prior to granting of any variance. In the absence of locally adopted zoning standards, resort may be had to requirements imposed for similar structures in nearby communities that impose zoning requirements or to zoning requirements recommended by a model generally accepted or used in this state. For purpose of this presumption the minimum area thus determined will be multiplied by a factor of 1.5.

(3) The presumption in this rule is rebuttable. The assessor or taxing jurisdiction may rebut the presumption by proving that vacant land otherwise within the presumption is not being used for exempt purposes or is being offered for sale as a tract separate from the remaining land in use. The applicant for exemption may rebut the presumption by proving that vacant land which would be denied exemption under the presumption, is in fact being regularly used for exempt purposes qualifying for exemption in accordance with law.

(4) Land held solely for future construction or other future uses does not qualify for exemption. Land that is held solely or primarily for its preservation, conservation, protection, or its scientific or ecological significance will not be eligible for exemption under T.C.A. § 67-5-212 unless and to the extent there is a clear showing of active research or other active exempt use taking place on the subject property.

(5) Land held by a religious institution solely or primarily for solitary or individual reflection, prayer, or meditation will not be eligible for exemption under T.C.A. § 67-5-212 unless and to the extent there is a clear showing of active and persistent use by the organization, its members, congregants, or other persons authorized to use the property.

(6) As used in T.C.A. § 67-5-212, parsonage means a residence owned by a religious institution where a full-time regular minister resides.

Authority: T.C.A. §§ 67-1-305 and 67-5-212.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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