Tenn. Code § 7-64-205
Current through Acts 2023-2024, ch. 1069
In the event of the death of one (1) spouse of a married couple who has qualified under this part, if the surviving spouse is over fifty (50) years of age, that spouse can continue to claim the deferral benefits subject to the tax lien already accumulated against the property.
T.C.A. § 7-64-205