Tennessee Greenbelt Law — Use-Value Assessment & Rollback Tax (TN)
Tracked preemption from the Tennessee overlay bundle.
Overview
← All state preemptionsTennessee overlay roll-upTennessee zoning wikiTennessee building codesFederal overlaysGlossaryFederal-conflict: Not flagged
Effective
1976-04-09
Sunset
—
Authority
state
Scope
state:TN
Other Tennessee preemptions
Tennessee State Building Code — 2021 I-Codes via State Fire Marshal SBCOTennessee Voluntary Attainable Housing Incentive Programs — IZ Ban Carve-OutTennessee Short Term Rental Unit Act — Statewide STR GrandfatheringTennessee §6-54-127 — Mandatory Inclusionary Zoning & Rent Control BanTennessee Heritage Protection Act — Memorials on Public PropertyTennessee Agricultural District and Farmland Preservation ActTennessee Industrial Development Board TIF — Economic Impact Plan DistrictsTennessee NPDES Stormwater & Riparian Buffer — Construction & MS4 Permits
Trigger predicate
When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.
parcel.greenbelt_classification == TruePreempted fields
2 fields on the base district schema are rewritten when the trigger fires.
| Field | Op | Value | Note |
|---|---|---|---|
parcel.tax_assessment_basis | override | use_value_not_market_value | Qualifying ag (15+ ac, $1,500/yr gross 3 of 5 yrs) / forest (15+ ac w/ mgmt plan) / open space (3+ ac) eligible for use-value classification |
land_development.rollback_tax_on_conversion | require | 3_years_ag_forest_or_5_years_open_space | Rollback triggered at rezoning/subdivision/use change, not at sale |
Citation
Authority source
Tenn. Code Ann. §§67-5-1001 et seq. (Agricultural, Forest, and Open Space Land Act of 1976 / 'Greenbelt Law'); rollback at §67-5-1008
§ §§67-5-1001–1050; §67-5-1008
Research notes
Not a zoning preemption per se, but a load-bearing land-economics input. Rollback tax is the difference between market-value and use-value taxes for preceding 3 yrs (ag/forest) or 5 yrs (open space), plus interest. Materially shifts pro formas on urban-fringe sites. Flag every parcel under Greenbelt classification with acreage + class.