House Bill 2210, also known as the "Local Disaster Displacement Tax Relief Act," amends Tennessee Code Annotated to provide tax relief for residents displaced from their homes due to a declared state of local emergency or disaster. The bill allows counties to offer relief from hotel occupancy and additional privilege taxes, contingent upon a resolution from the county legislative body or an executive order from the county executive. The tax relief can be implemented as a waiver at the point of sale or as reimbursement for taxes paid, with specific guidelines for duration and eligibility.

Additionally, the bill introduces new provisions for counties to establish processes for verifying residency and displacement, as well as for hotel operators and short-term rental unit marketplaces to comply with tax relief measures. It also includes a stipulation that fraudulent claims or waivers will be subject to existing penalties under state and local law. The bill aims to enhance disaster response and support affected residents during emergencies.

Statutes affected:
Introduced: 58-2-106(b), 58-2-106
Amended with SA0891 -- 04/13/2026: 58-2-106(b), 58-2-106, 58-2-110(3), 58-2-110