{"data":{"id":"us-tn/tenn.-code-ann.-66-5-209","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 66-5-209","heading":"Exempt property transfers","body":"The following are specifically excluded from this part: (1) Transfers pursuant to court order including, but not limited to, transfers ordered by a court in the administration of an estate, transfers pursuant to a writ of execution, transfers by foreclosure sale, transfers by a trustee in bankruptcy, transfers by eminent domain and transfers resulting from a decree of specific performance; (2) Transfers to a beneficiary of a deed of trust by a trustor or successor in interest who is in default; transfers by a trustee under a deed of trust pursuant to a foreclosure sale; or transfers by a beneficiary under a deed of trust who has acquired the real property at a sale conducted pursuant to a foreclosure sale under a deed of trust or has acquired the real property by a deed in lieu of foreclosure; (3) Transfers by a fiduciary in the course of the administration of a decedent's estate, guardianship, conservatorship or trust; (4) Transfers from one (1) or more co-owners solely to one (1) or more co-owners. This subdivision (4) is intended to apply and only does apply in situations where ownership is by a tenancy by the entirety, a joint tenancy or a tenancy in common and the transfer will be made from one (1) or more of the owners to another owner or co-owners holding property either as a joint tenancy, tenancy in common or tenancy by the entirety; (5) Transfers made solely to any combination of a spouse or a person or persons in the lineal line of consanguinity of one (1) or more of the transferors; (6) Transfers between spouses resulting from a decree of divorce or a property settlement stipulation; (7) Transfers made by virtue of the record owner's failure to pay any federal, state or local taxes; (8) Transfers to or from any governmental entity of public or quasi-public housing authority or agency; (9) Transfers involving the first sale of a dwelling provided that the builder offers a written warranty; (10) Any property sold at public auction; (11) Any transfer of property where the owner has not resided on the property at any time within three (3) years prior to the date of transfer; and (12) Any transfer from a debtor in a chapter 7 or a chapter 13 bankruptcy to a creditor or third party by a deed in lieu of foreclosure or by a quitclaim deed. Acts 1994, ch. 828, § 9; 2000, ch. 771, §§ 2 - 4.\nThe following are specifically excluded from this part:\n(1) Transfers pursuant to court order including, but not limited to, transfers ordered by a court in the administration of an estate, transfers pursuant to a writ of execution, transfers by foreclosure sale, transfers by a trustee in bankruptcy, transfers by eminent domain and transfers resulting from a decree of specific performance;\n(2) Transfers to a beneficiary of a deed of trust by a trustor or successor in interest who is in default; transfers by a trustee under a deed of trust pursuant to a foreclosure sale; or transfers by a beneficiary under a deed of trust who has acquired the real property at a sale conducted pursuant to a foreclosure sale under a deed of trust or has acquired the real property by a deed in lieu of foreclosure;\n(3) Transfers by a fiduciary in the course of the administration of a decedent's estate, guardianship, conservatorship or trust;\n(4) Transfers from one (1) or more co-owners solely to one (1) or more co-owners. This subdivision (4) is intended to apply and only does apply in situations where ownership is by a tenancy by the entirety, a joint tenancy or a tenancy in common and the transfer will be made from one (1) or more of the owners to another owner or co-owners holding property either as a joint tenancy, tenancy in common or tenancy by the entirety;\n(5) Transfers made solely to any combination of a spouse or a person or persons in the lineal line of consanguinity of one (1) or more of the transferors;\n(6) Transfers between spouses resulting from a decree of divorce or a property settlement stipulation;\nor more of the owners to another owner or co-owners holding property either as a joint tenancy, tenancy in common or tenancy by the entirety;\n(5) Transfers made solely to any combination of a spouse or a person or persons in the lineal line of consanguinity of one (1) or more of the transferors;\n(6) Transfers between spouses resulting from a decree of divorce or a property settlement stipulation;\n(7) Transfers made by virtue of the record owner's failure to pay any federal, state or local taxes;\n(8) Transfers to or from any governmental entity of public or quasi-public housing authority or agency;\n(9) Transfers involving the first sale of a dwelling provided that the builder offers a written warranty;\n(10) Any property sold at public auction;\n(11) Any transfer of property where the owner has not resided on the property at any time within three (3) years prior to the date of transfer; and\n(12) Any transfer from a debtor in a chapter 7 or a chapter 13 bankruptcy to a creditor or third party by a deed in lieu of foreclosure or by a quitclaim deed.","path":["TN Code","Title 66","Chapter 5"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"cd62ed553bdc49adab02853f7683ab54f623714f05692e23034cc8b2fc23de0c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-66-5-208","next":"us-tn/tenn.-code-ann.-66-5-210"},"notice":"GroundRules: Original legal text. Not legal advice."}