Can the Tennessee General Assembly pass a law to protect low-income and disabled seniors from losing their homes to property-tax debts or housing evictions?

Plain-English summary

Rep. Cooper asked an open-ended legislative-authority question: could the General Assembly enact protections for low-income and disabled senior homeowners, including relief from tax debts and from delinquent-tax sales of their property? AG Slatery's answer was a confident yes with a list of constitutional limits to watch.

The starting point was Tennessee's traditional plenary-legislative-power framework. The General Assembly has unlimited legislative power except where the U.S. or Tennessee Constitution restricts it. Dennis v. Sears, 223 Tenn. 415 (1969). So the AG's job was to map the relevant constitutional restrictions, not to find express legislative authority.

For tax relief specifically, the Tennessee Constitution itself authorizes the General Assembly to provide it. Article II, § 28 has long permitted tax relief for elderly, low-income taxpayers and disabled homeowners. A 2006 amendment expanded that authority to allow locally administered tax-relief programs.

For protections against delinquent tax sales, the General Assembly already legislates in this area (Tenn. Code Ann. § 67-5-2501 et seq.). The AG noted the legislature retains the authority to amend those laws to add senior- or disability-specific procedures, subject to constitutional limits.

For public-housing displacement and eviction, the AG pointed to the 1935 Housing Authorities Law (Tenn. Code Ann. § 13-20-101 et seq.) and the displacement statute (§ 13-11-102 et seq.) as existing legislative footprint, all of which the General Assembly can amend to add senior protections.

The opinion then listed the principal constitutional guardrails any draft would have to navigate:

• Contracts Clause (U.S. Const. art. I, § 10): a new law cannot "substantially impair" existing private contracts. Energy Reserves Grp. v. Kan. Power & Light Co., 459 U.S. 400 (1983).
• Takings Clause (U.S. Const. amend. V; Tenn. Const. art. I, § 21): a new law cannot deprive a property owner of "all economically beneficial" use of property or defeat reasonable investment-backed expectations without just compensation. Horne v. Dep't of Agric., 135 S. Ct. 2419 (2015); B & B Enters. v. City of Lebanon, 318 S.W.3d 839 (Tenn. 2010).
• Rational-basis review for any classification by county or municipality. If the law applies in some places but not others, the line has to be supported by a rational basis.

The opinion is a green light with a checklist. It does not draft the legislation, but it tells the legislature where the constitutional ceilings are.

Currency note

This opinion was issued in 2020. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Q: Does Tennessee already have property-tax relief programs for seniors?
A: Yes. Tennessee's Article II, § 28 has authorized tax relief for elderly low-income and disabled homeowners for years, and the General Assembly has implemented those programs through statute. The 2006 constitutional amendment expanded the authority to permit locally administered programs as well as state-level ones.

Q: What is the Contracts Clause concern?
A: The opinion warns that senior-protection legislation cannot "substantially impair" existing private contractual obligations, which the U.S. Contracts Clause protects. It cited Energy Reserves Grp. v. Kan. Power & Light Co. for that limit.

Q: What is the Takings Clause concern?
A: A law that effectively prevents a creditor or landlord from realizing on property could be challenged as a regulatory taking. Horne sets the modern federal framework; B & B Enterprises is the Tennessee parallel. The Tennessee Supreme Court has assumed without deciding that the Tennessee provision (art. I, § 21) provides the same protection as the federal provision.

Q: Why does the opinion mention rational-basis review for county-by-county distinctions?
A: Because the opinion notes that if a senior-protection law did not apply statewide but instead distinguished between counties or municipalities, those distinctions would need to be supported by a rational basis. The AG cited Tenn. Att'y Gen. Op. 18-18 and Op. 97-47 for the standard, and Admiralty Suites for the application in the Tennessee Court of Appeals.

Q: Does this opinion authorize any specific bill?
A: No. It is a general advisory opinion that the General Assembly has authority in this area. Any specific bill would need its own constitutional analysis on its specific terms.

Q: How would a senior protection law treat existing private mortgages or leases?
A: That is the Contracts Clause issue the opinion flags. The AG cautioned that the legislation may not "substantially impair" existing private contractual obligations. The opinion does not go further than stating that limit.

Background and statutory framework

The General Assembly's power is plenary; it can legislate on any subject within the State unless the U.S. or Tennessee Constitution prohibits it. Dennis v. Sears, Roebuck & Co., 223 Tenn. 415, 446 S.W.2d 260 (1969). For senior housing protections, the AG identified four interlocking statutory and constitutional regimes.

Tax relief for elderly and disabled homeowners. Tenn. Const. art. II, § 28 has long authorized the General Assembly to provide property-tax relief for elderly low-income and disabled homeowners. The 2006 amendment expanded that authority to allow tax-relief programs administered by local governments, not just by the State.

Delinquent tax sales. Tenn. Code Ann. § 67-5-2501 to -2516 governs the procedures and notice requirements for tax sales of delinquent property. The legislature can modify these procedures, including by adding senior- or disability-specific protections (such as enhanced notice, longer redemption periods, or hardship deferrals), as long as the modifications fit the U.S. and Tennessee constitutional limits.

Public housing and displacement. The 1935 Housing Authorities Law, Tenn. Code Ann. § 13-20-101 et seq., authorized local housing authorities and gave them broad operational authority. Knoxville Housing Auth. v. City of Knoxville, 174 Tenn. 76 (1939). The General Assembly later added § 13-11-102 et seq. to set uniform standards for treatment of persons displaced by state or local programs. Section 13-20-115 requires local housing authorities to provide written reasons for tenant eviction. The legislature can add to this layer with senior-specific protections.

Constitutional limits. The U.S. Contracts Clause prohibits substantial impairment of existing private contracts (Energy Reserves Grp.). The Takings Clauses (federal and state) prohibit deprivation of all economically beneficial use without just compensation, or defeat of reasonable investment-backed expectations (Horne; B & B Enterprises). Local classifications must have a rational basis (Admiralty Suites; Chuck's Package Store).

The opinion is a clear example of plenary-power doctrine: yes, you have authority; here are the limits to draft within.

Citations

• Tenn. Const. art. II, § 28; art. I, § 21
• Tenn. Code Ann. §§ 67-5-2501 to -2516 (delinquent tax sales)
• Tenn. Code Ann. § 13-20-101 et seq. (Housing Authorities Law)
• Tenn. Code Ann. § 13-20-115
• Tenn. Code Ann. § 13-11-102 et seq.
• U.S. Const. art. I, § 10; amend. V
• Dennis v. Sears, Roebuck & Co., 223 Tenn. 415, 446 S.W.2d 260 (1969)
• Energy Reserves Grp., Inc. v. Kan. Power & Light Co., 459 U.S. 400 (1983)
• Horne v. Dep't of Agric., 135 S. Ct. 2419 (2015)
• B & B Enters. v. City of Lebanon, 318 S.W.3d 839 (Tenn. 2010)
• Knoxville Housing Auth. v. City of Knoxville, 174 Tenn. 76, 123 S.W.2d 1085 (1939)
• Admiralty Suites & Inns, LLC v. Shelby Cty., 138 S.W.3d 233 (Tenn. Ct. App. 2003)
• Chuck's Package Store v. City of Morristown, 545 S.W.3d 398 (Tenn. 2018)

Subject

Housing Protections for Senior Citizens

Source

• Landing page: https://www.tn.gov/attorneygeneral/opinions.html
• Original PDF: https://www.tn.gov/content/dam/tn/attorneygeneral/documents/ops/2020/op20-04.pdf

Original opinion text

March 12, 2020
Opinion No. 20-04

Housing Protections for Senior Citizens

Question
May the General Assembly enact legislation to protect low-income and disabled senior citizens' access to housing and provide them relief from tax debts and the potential delinquent tax sale of their property?

Opinion
Yes. The General Assembly has the authority to pass legislation to protect senior citizens' access to housing and to provide them tax relief, as long as the legislation is consistent with the U.S. and Tennessee Constitutions.

ANALYSIS

The Tennessee General Assembly has plenary authority to enact legislation to govern the State, but that authority must be exercised in accordance with the U.S. and Tennessee Constitutions. See Dennis v. Sears, Roebuck & Co., 223 Tenn. 415, 446 S.W.2d 260, 265-66 (1969) ("[T]he legislature has unlimited power to enact laws except as expressly or impliedly restricted by the constitution."); Tenn. Att'y Gen. Op. 78-367 (Oct. 11, 1978). Accordingly, the General Assembly has the authority to enact legislation to protect low-income and disabled senior citizens and their access to housing so long as such legislation does not run afoul of any federal or state constitutional provisions.

Tax Relief for Senior Citizens. The Tennessee Constitution has long granted the General Assembly authority to provide "in such a manner as it deems appropriate, tax relief to elderly, low-income taxpayers" and to disabled homeowners so long as that relief does not impose any obligations on counties or municipalities. Tenn. Const., art. II, § 28. In 2006, Article II, § 28 was amended to "expand[] the available avenues of tax relief for the elderly" by also permitting the General Assembly to authorize tax relief programs administered by local governments. See Tenn. Att'y Gen. Op. 07-156 (Nov. 21, 2007). Accordingly, the General Assembly may pass legislation providing tax relief for elderly or disabled homeowners, as long as the legislation conforms to the terms of Article II, § 28.

Delinquent Tax Sale of Property. The General Assembly has previously enacted numerous laws governing the procedures and notice requirements for delinquent tax sales of property to satisfy delinquent taxes owed by the property owner. See Tenn. Code Ann. § 67-5-2501 to -2516. The legislature retains the authority, consistent with the U.S. and Tennessee Constitutions, to amend those laws to provide additional procedures to protect elderly or disabled citizens who are potentially subject to a delinquent tax sale.

Displacement or Eviction of Senior Citizens from Public Housing. The General Assembly may establish guidelines governing public housing in the State. The 1935 Housing Authorities Law authorized the creation of local housing authorities and provided them considerable authority to own, operate, and purchase property within their local jurisdictions. See Tenn. Code Ann. § 13-20-101 et seq.; Knoxville Housing Auth. v. City of Knoxville, 174 Tenn. 76, 123 S.W.2d 1085, 1086-88 (1939). The General Assembly later passed legislation to "establish a uniform policy for the fair and equitable treatment of persons displaced as a direct result of programs or policies undertaken" by state and local agencies. Tenn. Code Ann. § 13-11-102 et seq. And the provision of public housing, eviction of tenants, and treatment of displaced persons in the State is governed by numerous other statutory provisions and regulations, all of which are subject to amendment, limitation, or expansion by the General Assembly under its broad legislative authority. See, e.g., Tenn. Code Ann. § 13-20-115 (requiring local housing authorities to "furnish an evicted tenant with the reasons for such tenant's eviction from a housing project upon the request of an evicted tenant").

In sum, the General Assembly has the authority to pass legislation to protect senior citizens' access to housing and to provide them tax relief, as long as the legislation is consistent with the U.S. and Tennessee Constitutions. For example, the legislation may not "substantially impair" existing, private contractual obligations, which are protected by the Contracts Clause of the U.S. Constitution. Energy Reserves Grp., Inc. v. Kan. Power & Light Co., 459 U.S. 400, 411-412 (1983); see U.S. Const., art. I, § 10. Nor may the legislation deprive a property owner of "all economically beneficial" use of his property or defeat the owner's "reasonable investment-backed expectations" without providing for just compensation as required by the Takings Clause of the U.S. Constitution. Horne v. Dep't of Agric., 135 S. Ct. 2419, 2428, 2437 (2015); see U.S. Const., amdt. 5; see also B & B Enters. v. City of Lebanon, 318 S.W.3d 839, 845-46 (Tenn. 2010) (assuming without deciding that Tenn. Const., art. I, § 21 provides the same protection from regulatory takings as the U.S. Constitution). And, to the extent the proposed legislation did not apply statewide but instead distinguished between counties or municipalities, those distinctions would need to be supported by a rational basis. See Tenn. Att'y Gen. Op. 18-18 (Apr. 4, 2018); Tenn. Att'y Gen. Op. 97-47 (Apr. 14, 1997); see also Admiralty Suites & Inns, LLC v. Shelby Cty., 138 S.W.3d 233, 240 (Tenn. Ct. App. 2003), overruled on other grounds by Chuck's Package Store v. City of Morristown, 545 S.W.3d 398 (Tenn. 2018).

HERBERT H. SLATERY III
Attorney General and Reporter

ANDRÉE SOPHIA BLUMSTEIN
Solicitor General

JONATHAN DAVID SHAUB
Assistant Solicitor General

Requested by:
The Honorable Barbara Cooper
425 5th Avenue North
Suite 410, Cordell Hull Bldg.
Nashville, TN 37243