# Tenn. Code Ann. § 67-5-101: Property subject to tax generally

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-101

## Section

- **Citation:** Tenn. Code Ann. § 67-5-101
- **Heading:** Property subject to tax generally
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 5 / Section 67-5-101

## Text

All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided. Acts 1973, ch. 226, § 5; T.C.A., § 67-401.
All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided.
Acts 1973, ch. 226, § 5; T.C.A., § 67-401.

## Nearby sections

- [Tenn. Code Ann. § 67-5-101 Property subject to tax generally](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-101.md)
- [Tenn. Code Ann. § 67-5-102 Taxation by county](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-102.md)
- [Tenn. Code Ann. § 67-5-103 Taxation by municipality](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-103.md)
- [Tenn. Code Ann. § 67-5-104 Locality does not meet municipality requirements](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-104.md)
- [Tenn. Code Ann. § 67-5-105 Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-105.md)
- [Tenn. Code Ann. § 67-5-201 Real property transferred between exempt and nonexempt persons](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-201.md)
- [Tenn. Code Ann. § 67-5-202 Trust estates](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-202.md)
- [Tenn. Code Ann. § 67-5-203 Government property](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-203.md)
- [Tenn. Code Ann. § 67-5-204 Public ways](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-204.md)
- [Tenn. Code Ann. § 67-5-205 Government bonds and notes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-205.md)
- [Tenn. Code Ann. § 67-5-206 Housing authorities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-206.md)
- [Tenn. Code Ann. § 67-5-207 Religious, charitable, scientific, educational institutions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-207.md)
- [Tenn. Code Ann. § 67-5-208 Recycling waste products](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-208.md)
- [Tenn. Code Ann. § 67-5-209 Private act hospital authorities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-209.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C5_S67-5-101. Check the current official text before relying on it. Not legal advice.