{"data":{"id":"us-tn/tenn.-code-ann.-7-64-203","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 7-64-203","heading":"[For contingent amendment, see the Compiler's Notes.] Determining income limitation","body":"Any taxpayer who owns residential property as such taxpayer's principal place of residence, whose combined annual income from all sources is less than twelve thousand dollars ($12,000), or in the event of a married couple or in the event more than one (1) person is living permanently in the principal residence, this limitation of twelve thousand dollars ($12,000) on income from all sources shall apply to the combined income of both the husband and wife and/or all family members residing in the residence.","path":["TN Code","Title 7","Chapter 64"],"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":"d9ba2a42999438fe5c8d9042879fb950a5b1bc449d1be44deb8e179ff99b1ce8","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-7-64-202","next":"us-tn/tenn.-code-ann.-7-64-204"},"notice":"GroundRules: Original legal text. Not legal advice."}