MORTL → State Guides → Tennessee
State Guide
Tennessee
Death Laws & End-of-Life Guide
What Tennessee law actually says about death, probate, cremation, advance directives, and estate taxes. No legal jargon. No upselling. Just what you need to know.
Common questions
Someone just died in Tennessee? The first 24 hours, step by step →
Guide Status
● Last reviewed October 2026
Laws change. Each section shows when it was last verified. Always confirm with a licensed Tennessee attorney for your specific situation.
This is general information, not legal advice. Tennessee law changes. Your situation is specific. For anything that matters, talk to a licensed Tennessee attorney. Our directory lists estate attorneys only where a firm posts a flat fee, and it has none in Tennessee yet.
The short answer
In Tennessee, estates under $50,000 can skip full probate through a simplified process or affidavit. Cremation requires a 24-hour wait. There's no Tennessee estate or inheritance tax. Every figure below names its source and the date it was checked.
Reviewed October 2026 · Tennessee
Someone just died in Tennessee: the first 24 hours →Verified providers in Tennessee →
Death Certificates
Last verified: October 3, 2026
Source: T.C.A. § 68-3-502 (death registration); Tennessee Vital Records ↗At a Glance
after death
confidential
copy fee
File within 5 days · Restricted for 25 years · Then public
The 5-day rule.
In Tennessee, a death certificate must be filed with the office of vital records within 5 days after death and before final disposition, so before the body is buried or cremated. The funeral director who first takes custody files it and gathers the personal details from the next of kin. (T.C.A. § 68-3-502)
Ask each bank, insurer, court, agency, and property office whether it requires a certified copy. Order an initial quantity based on those actual needs, and confirm the current fee and process for ordering more.
Who files it.
The funeral director, or the person acting as one, who first takes custody of the body files the certificate. The physician in charge of the patient's care for the illness or condition that caused the death completes and signs the medical certification and returns it to the funeral director within 48 hours after death, unless the county medical examiner has to look into it first.
Who can order copies.
Immediate family members, legal representatives, and persons with a direct and tangible interest can order certified copies. A copy that shows the cause of death is issued only on the specific request of the decedent's spouse, children, parents, or other next of kin, or their authorized representative. Since April 7, 2026, the other parent of a child under 18 can request it too (T.C.A. § 68-3-205(d)(2)(D)).
- -Tennessee Department of Health Vital Records: tn.gov/health/vital-records
- -Cost: $15 per certified copy
- -Expedited service available through VitalChek
Source: Tennessee Public Chapter 666 (2026), April's Law of 2026 ↗
Who can order a death certificate in Tennessee?
A parent, child or spouse is a qualified applicant. Anyone else has to present documents showing a right to the certificate, such as letters testamentary or an insurance policy naming them. The cause of death goes only to the parent, child or spouse or to an attorney or agency acting for the estate or a qualifying family member. Certified copies come from Tennessee's Office of Vital Records, Tennessee Department of Health; every county health department issues certificates registered statewide, in person in Nashville without an appointment, at any county health department, by mail, or online through VitalChek.
How do I get a death certificate in Tennessee?
Order certified copies from Tennessee's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.
How much does a death certificate cost in Tennessee?
$15 per certified copy in Tennessee, as shown above. Additional-copy pricing varies; the official source linked in this section has the current fee schedule.
Probate & Wills
Last verified: September 28, 2026
Source: T.C.A. tit. 30, ch. 4 (Small Estate Probate Act, 2023 Pub. Ch. 297); T.C.A. § 31-2-104 (intestate shares) ↗At a Glance
threshold
process available
timeline
Small estate threshold vs. national average
When probate is required.
Tennessee requires probate for estates with solely-owned assets over $50,000. At or under that, you can use the streamlined route in the Small Estate Probate Act. That act is new: 2023 Public Chapter 297 took effect April 28, 2023, raised the limit from $25,000, and replaced the old Small Estate Affidavit Limited Letter of Authority Act outright. What you file now is a petition for limited letters of administration, or limited letters testamentary if there's a will, not an affidavit. You generally have to wait 45 days from the date of death, and no petition to appoint a personal representative can have been filed in that window, though the court can waive the wait for good cause. No notice to creditors is published and creditors can't file claims in a small estate.
Tennessee probate typically takes 6-12 months for straightforward estates.
If you die without a will.
Tennessee intestate succession (T.C.A. § 31-2-104) determines who inherits:
- -Surviving spouse only (no descendants): gets everything
- -Spouse + descendants: spouse gets either one-third of the estate or a child's share, whichever is greater. With one child that's half. With two children it's a third each. With three or more it stays at one-third for the spouse and the children divide the rest
- -No spouse, descendants survive: descendants inherit equally
- -No spouse or descendants: parents, then siblings, then more distant relatives
What goes through probate.
Only assets owned solely by the deceased without beneficiary designations. Joint tenancy property, accounts with named beneficiaries, and life insurance pass outside probate automatically.
Handwritten wills.
Tennessee accepts a handwritten will with no witnesses if the signature and all the material provisions are in the person's own handwriting. At probate, two witnesses have to prove the handwriting is theirs (Tenn. Code § 32-1-105). A typed will needs two witnesses. A will valid under the law of the place it was signed, or of the person's home state when they signed it, is valid here (§ 32-1-107).
Found one? Keep the original exactly as it is, don't write on it, and talk to a probate attorney before anything is filed.
How long does probate take in Tennessee?
A straightforward Tennessee probate typically runs 6-12 mo, as shown in this section. Contested wills, missing heirs, or real property in other states stretch it well past that.
What is the small-estate limit in Tennessee?
$50,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.
Do I need a probate attorney in Tennessee?
Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.
No will yet, or one that's out of date? How to write a will covers what belongs in one and the signing requirements, step by step. The rules on this page are what Tennessee law adds.
Does Tennessee allow transfer-on-death deeds?
No. Tennessee has no transfer-on-death deed statute. A living trust or joint ownership with survivorship does the same job here; a uniform-act bill came close in 2026 and will likely be reintroduced, so re-check next session.
Time off work after a death in Tennessee
Tennessee doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.
Who it covers. Not applicable. No private-employer mandate.
How much. Not applicable. No private-employer mandate.
Paid or unpaid. Not applicable. No private-employer mandate.
Tennessee's state government gives its own employees real bereavement leave, and it's worth naming because the contrast is stark and because the policy language covers pregnancy loss. The Tennessee Department of Human Resources Attendance and Leave Manual (January 2026), section 5.09, grants paid bereavement leave with no charge to the employee's accrued balance: three days for the death of a sibling, grandparent, grandchild, foster parent or parent-in-law; five days for a parent or stepparent; and ten days for a spouse, child (including unborn) or stepchild. The leave has to be used within 12 months of the death and the employee has to be in a leave-accruing position. Section 5.10 adds up to three days of sick leave for a death in the family on top of that, plus travel time when services are held out of town. Source: https://www.tn.gov/content/dam/tn/hr/documents/ALManual.pdf. That manual binds Tennessee state government as an employer. It creates no duty for private employers.
Can I leave money to care for my pet in Tennessee?
Yes. Tennessee enforces pet trusts under Tenn. Code Ann. § 35-15-408, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when your animal dies, or when the last of them dies if you covered more than one, and the state also caps enforcement at ninety years. Since 2013, the trustee, a trust advisor, a trust protector, or anyone else you name in the trust can enforce it, and if you name nobody a court appoints someone. Anyone who cares about the animal can ask the court to appoint an enforcer or to remove one who isn't doing the job. A judge can cut the amount back if it's worth more than the animal needs, and unless your trust says otherwise the surplus goes to you if you're living, otherwise to your heirs. Tennessee is one of the few states that puts a hard years cap on a pet trust. The cap was twenty-one years when the law passed in 2004 and the legislature raised it to ninety in 2007, so any form or advice still quoting twenty-one years is out of date.
Source: Tenn. Code Ann. § 35-15-408
Dying Without a Will
Last verified: July 17, 2026
Source: Tenn. Code Ann. § 31-2-104 ↗Die without a will in Tennessee and this law picks your heirs.
If you die intestate (without a valid will) in Tennessee, Tenn. Code Ann. § 31-2-104 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted doesn't matter. Only a signed will changes these defaults.
The spouse's fraction shrinks as the child count grows but never below one-third: with one child the spouse gets half, with three or more the spouse gets exactly one-third. No dollar lump sums anywhere in the statute.
What your spouse gets.
What your spouse inherits depends on who else survives you. The four common family shapes:
- -Spouse only (no descendants or parents): everything.
- -Spouse + parents (no descendants): everything; parents get nothing.
- -Spouse + joint descendants: the greater of one-third or a child's share; children split the rest.
- -Spouse + blended family: same, the greater of one-third or a child's share; no special blended rule.
- -Source: Tenn. Code Ann. § 31-2-104
Children's shares.
The decedent's issue take everything: equal shares if all are the same generation, with a dead child's share passing to that child's descendants by representation.
No spouse, no children: the line of succession.
With no spouse or descendants the estate goes to the parents equally, then to siblings and the descendants of dead siblings, then half to the paternal grandparents or their issue and half to the maternal side; with no takers the estate escheats to the state under Tenn. Code Ann. title 31, chapter 6.
Advance Directives & Healthcare Wishes
At a Glance
a notary instead
of witnesses
Living Will
Specifies end-of-life care wishes
Healthcare Proxy
Names a decision-maker for you
DNR / POLST
Do-not-resuscitate orders
Tennessee Advance Directive for Health Care.
Since 2004, the Tennessee Health Care Decisions Act (T.C.A. 68-11-1801 et seq.) has allowed one combined document that does the work of a living will and a healthcare power of attorney. The state's combined form, renamed the Advance Directive for Health Care effective May 9, 2017, can appoint a healthcare agent and specify your wishes for end-of-life care. You sign it in front of two competent adult witnesses or a notary public, one or the other. Neither witness can be your agent or alternate agent, and at least one has to be someone who isn't related to you and wouldn't inherit from you.
Tennessee's official Advance Directive for Health Care form is available from the Tennessee Health Facilities Commission at tn.gov/hfc.
Healthcare Agent.
The Tennessee Advance Directive for Health Care can designate a healthcare agent to make medical decisions when you can't. The agent can make decisions in any situation where you lack capacity, not just terminal illness.
POLST (Physician Orders for Life-Sustaining Treatment).
Tennessee recognizes POLST as a medical order for seriously ill patients. A POLST is signed by a physician and travels with the patient across healthcare settings.
Where do I get Tennessee's advance directive form?
Start with T.C.A. 68-11-1801 et seq. (Tennessee Health Care Decisions Act); Tennessee Health Facilities Commission, Advance Directive for Health Care form, linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.
Does Tennessee require a notary or witnesses for an advance directive?
Tennessee accepts either 2 adult witnesses or a notary, as shown in the requirements above; you don't need both. Anyone 18 or older of sound mind can make one.
Cremation & Burial
Last verified: August 7, 2026
Source: T.C.A. 62-5-101 et seq. (Tennessee Funeral Directors and Embalmers Act) ↗At a Glance
Cremation regulations.
Tennessee requires a cremation permit from the local registrar before cremation. Crematories must be licensed by the Tennessee Board of Funeral Directors and Embalmers.
Right of disposition.
Tennessee law (T.C.A. 62-5-703) establishes a priority order: (1) the deceased's written instructions, (2) designated agent, (3) surviving spouse, (4) adult children by majority, (5) parents, (6) siblings, (7) other relatives.
Tennessee allows you to designate a disposition agent in a signed document. This takes precedence over next-of-kin.
Green burial.
Green burial is permitted in Tennessee. Natural burial is allowed at cemeteries that permit it.
Who decides what happens to the body in Tennessee
Tennessee sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.
- decedent's own disposition directions or pre-need funeral contract (Tenn. Code Ann. §§ 62-5-701(1), 62-5-702; the whole § 62-5-703 list applies only in their absence)
- designated agent (attorney in fact under a durable power of attorney for health care acting pursuant to Tenn. Code Ann. § 34-6-204)
- surviving spouse
- sole surviving child, or the majority of surviving children (fewer than half may act after reasonable efforts to notify all others with no known opposition from more than half)
- surviving parent (one parent alone after reasonable but unsuccessful efforts to locate the absent parent)
- surviving sibling, or the majority of surviving siblings (same reduced-number rule)
- surviving grandchild, or the majority of grandchildren (same reduced-number rule)
- surviving grandparent, or the majority of grandparents (same reduced-number rule)
- guardian of the person of the decedent at the time of death, if one had been appointed
- personal representative of the estate
- next degree of kinship under the laws of descent and distribution (any one person of that degree may act)
- public officer, administrator or employee responsible for final disposition where it is the responsibility of the state or a political subdivision
- any other willing person, including the funeral director with custody, after attesting in writing to a good faith effort to contact those listed above
Naming someone in advance. Two routes, and the advance directive is one of them. First, Tenn. Code Ann. § 62-5-701(1) defines "disposition directions" as "a legible written instrument signed by the decedent and acknowledged by a notary or witnessed by two (2) persons who are qualified adults; provided, that such written instrument may be, but is not limited to, a letter of instructions, a will, a trust document, or an advance directive." Disposition directions and pre-need contracts sit above the entire § 62-5-703 list and cannot be cancelled or substantially revised except by a person the decedent appointed in them for that purpose, or where the funding is insufficient (§ 62-5-702). Second, the top slot on the list itself goes to an attorney in fact designated in a durable power of attorney for health care acting under § 34-6-204. Tennessee prints no standalone funeral-agent form.
When the same tier disagrees. Tenn. Code Ann. § 62-5-705. If two or more people hold the right of disposition under § 62-5-703 and they can't make a decision by majority vote, any of them or a funeral establishment with custody of the remains may file a petition asking the court with probate jurisdiction to decide. The court with probate jurisdiction for the county where the decedent resided may award the right to whoever it determines is most fit and appropriate to carry it out, and may make decisions about the remains when those sharing the right can't agree, weighing six things: the reasonableness and practicality of the proposed funeral arrangements and disposition; the degree of personal relationship between the decedent and each person claiming the right; the desires of the person who is ready, able and willing to pay the cost; the convenience and needs of other families and friends wishing to pay respects; the desires of the decedent; and the degree to which the arrangements would allow maximum participation. If a funeral establishment brings the action, or relies on § 62-5-705 to defend itself in a related lawsuit, the court may award legal fees and court costs associated with the petition to the cost of final disposition. Section 62-5-706(a) covers what the funeral home may do while the fight runs: no funeral establishment is liable for refusing to accept, inter or otherwise dispose of the remains, or to complete the arrangements, until it receives a court order or another written agreement signed by the parties to the dispute; if it retains the remains it may shelter, refrigerate or embalm the body, or all three, to preserve it while awaiting the probate court's decision, but it may not charge for embalming unless the parties expressly agreed to it. Neither § 62-5-705 nor § 62-5-706 requires a funeral establishment to sue, and no establishment or employee is criminally or civilly liable for choosing not to. Section 62-5-707 is a separate warranty-and-reliance rule: anyone signing a funeral service agreement, cremation authorization form, or other authorization for disposition warrants the truthfulness of the facts in it, including the identity of the decedent and that party's authority to order the disposition; the establishment may rely on that contract or authorization and may carry out the instructions of the person it reasonably believes holds the right of disposition; and no funeral establishment is responsible for contacting or independently investigating the existence of any next of kin. Under § 62-5-708 an establishment or director who relies reasonably and in good faith on the instructions of a person claiming the right is not subject to criminal liability, civil liability, or discipline, unless it knew or had reason to know that person did not hold the right.
Under § 62-5-704, the right is lost by anyone convicted, in connection with the decedent's death, of an offense under § 39-13-202, § 39-13-210 or § 39-13-211 (first degree murder, second degree murder, voluntary manslaughter) whose conviction is known to the funeral director, and by anyone who does not exercise the right within 72 hours of notification of the decedent's death or within 168 hours of the death, whichever is earlier; the right then passes to the next person under § 62-5-703. Section 62-5-706(b)(1) says paying or agreeing to pay for all or part of the arrangements gives no greater right of disposition than the person would otherwise have, except to the degree the court may weigh willingness to pay under § 62-5-705(3), and § 62-5-706(b)(2) says the same about being the personal representative of the estate. Tennessee has no rule letting a funeral establishment act on the first member of an equal-priority class absent a written objection from another member of that class; that rule is Oklahoma's (21 O.S. § 1158b) and does not exist in Tennessee's Part 7. Tennessee's current code is published only through LexisNexis, so the text above is the enacted operative language of 2012 Public Chapter 828, which created Part 7, read in the Tennessee Secretary of State's Public Acts PDF. Amendments to §§ 62-5-703 through 62-5-708 after 2012 couldn't be checked against an official current-code source; the only later change to Part 7 there is evidence of is the addition of § 62-5-709 on releasing remains between funeral establishments, which doesn't touch the priority list or the dispute sections. The text is confirmed as enacted but not as unamended since, so any later amendment wouldn't show here.
If you can't afford the funeral in Tennessee
Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.
1. When nobody can pay. No statewide program. Counties are authorized to appropriate money for the burial or cremation of a poor person under T.C.A. § 5-9-101(4). A family finds theirs by calling the county mayor's or county executive's office, or the county clerk, in the county where the death happened. County legislative body (county commission), with the county medical examiner or coroner handling unclaimed bodies under T.C.A. §§ 68-4-102, 68-4-103 and 68-4-113
What it pays. not published. The state's official county-government reference states only the authority, not a figure: 'Counties are authorized to appropriate moneys for the burial or cremation expenses of any poor person dying in the county, leaving no means to pay for the same. T.C.A. § 5-9-101(4).' Each county sets its own amount by appropriation.
What disqualifies you. 'Before the county can pay for a pauper's burial, an affidavit must be filed with the county showing the cost, and that the person was buried in the county, and that the claimant has no other means of obtaining payment. T.C.A. § 5-9-311.' For unclaimed bodies, the rule is to notify the nearest relative immediately, hold the body 96 hours after that notification, then notify the chief medical examiner, and if no demand comes within 72 hours the body is buried or cremated at public expense.
2. If the death was caused by a crime. 'Funeral and burial expenses (eligible parties) $6,000.' That's a sub-limit inside the overall Criminal Injuries Compensation Fund maximum, which is $34,100 for crimes on or after July 1, 2025, $32,900 for 7/1/24 to 6/30/25, and $32,000 for 7/1/17 to 6/30/24. The Treasury's own example: '$34,100 - $6,000 = $28,100' left for everything else.
Tennessee crime victim compensation ↗
3. Money the person was already owed. Search Tennessee's unclaimed property before you borrow anything. Searching and claiming are free.
Tennessee unclaimed property ↗
It's reimbursement and it runs on an affidavit, so the county pays only after someone swears out a statement showing the cost, that the burial happened in that county, and that they have no other way to get paid. The indigent-burial facts here come from the University of Tennessee County Technical Assistance Service e-Li page. That's the state agency that publishes county-government law. The facts weren't checked against a .gov code site.
Estate Taxes
Last verified: August 7, 2026
Source: Tennessee Dept. of Revenue, Inheritance Tax; Notice #12-13 ↗At a Glance
$15.00M (2026)
No Tennessee death tax at all.
Tennessee's death tax was called the inheritance tax, though it worked like an estate tax: it was imposed on the estate under T.C.A. § 67-8-301 with an exemption applied against the net estate. Public Chapter 1057 (2012) raised that exemption in steps to $5,000,000 for 2015 and then ended the tax. The Department of Revenue is direct about it: the tax doesn't apply to estates of decedents dying in 2016 or after, and it tells people not to file for a death in 2016 or later. Tennessee also repealed its Hall income tax on investment income, with the last of the phase-out landing for tax years beginning January 1, 2021.
Tennessee is now one of the most tax-friendly states for estates. No state estate tax, no inheritance tax, no income tax on investment income.
Nothing for beneficiaries to pay either.
Because the tax ended at the estate level for anyone dying in 2016 or after, beneficiaries inheriting from a Tennessee decedent owe no state-level tax on what they receive.
Federal estate tax.
Tennessee residents are still subject to the federal estate tax. The IRS basic exclusion amount is $15,000,000 for a 2026 death.
Does Tennessee have an estate tax?
No. Tennessee has no state estate tax. Only the federal estate tax applies, and only to estates over $15 million per person (2026), $30 million for a married couple.
Does Tennessee have an inheritance tax?
No. Tennessee doesn’t tax inheritances. Heirs owe no state tax on what they receive.
What is the federal estate tax exemption for 2026?
$15 million per person, $30 million for a married couple, indexed for inflation. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.
Organ Donation
Last verified: August 8, 2026
Source: T.C.A. 68-30-101 et seq. (Tennessee Revised Uniform Anatomical Gift Act) ↗At a Glance
The Tennessee Donor Registry.
Tennessee maintains a donor registry through Tennessee Donor Services. Registration through the Tennessee Department of Safety and Homeland Security when obtaining or renewing a driver's license is the most common method.
Your family can't override an adult donor's decision.
Under the Tennessee Revised Uniform Anatomical Gift Act, a registered donor's decision is legally binding. Nobody else can make, amend, or revoke the gift, and a gift you don't revoke before death is irrevocable and doesn't need anyone's consent afterward (T.C.A. 68-30-108(a)). One exception: if the donor is an unemancipated minor, a parent who is reasonably available can revoke or amend the gift (T.C.A. 68-30-108(g)). Organ procurement organizations still consult families in practice, so tell yours what you decided.
Source: 2007 Tenn. Public Chapter 428, enacting the Revised Uniform Anatomical Gift Act (PDF) ↗
How to register.
Register online at donatelifetn.org, at any Tennessee driver's license office, or by completing a donor card.
- -Online: donatelifetn.org
- -At the Tennessee driver's license office when renewing your license
- -Donor card: available from Tennessee Donor Services
Need Help in Tennessee?
Some of this requires a Tennessee attorney.
Wills, trusts, advance directives, and probate all benefit from a licensed professional. We list estate attorneys only when a firm posts a flat fee and a lawyer there holds an active license, and we haven't listed a Tennessee firm yet. The directory also lists funeral directors, grief counselors, hospice providers, and financial advisors. Before a listing appears, we check the provider's phone and address against the provider's own website.
From The MORTL Edit
Read when you're ready.
The Advance Directive: What It Is, Why You Need One, and How to Get It Done
11 min read →7 Estate Planning Myths That Are Costing People Money
9 min read →What Happens to Your Digital Life When You Die
9 min read →"Nobody Told Me There Would Be This Much Paperwork"
8 min read →How Long Does Probate Take? The Deadlines That Set the Clock
12 min read →How to Write a Will: The Complete Guide
9 min read →What Does an Executor Actually Do?
10 min read →The Costs and Delays That Planning Can Reduce
9 min read →How Much Does a Funeral Cost in 2026?
10 min read →Transfer on Death Deed: The Deed Most People Have Never Heard Of
9 min read →How to Close Accounts After a Death: What Every Company Actually Requires
10 min read →How to Write an Obituary: A Practical Guide That Actually Helps
10 min read →What Happens to Social Media Accounts When You Die
12 min read →Sources: Tennessee Code Annotated (via the Tennessee General Assembly's official LexisNexis portal), Tennessee Health Facilities Commission (tn.gov/hfc), Tennessee Department of Health (tn.gov/health), Tennessee Department of Commerce & Insurance funeral board. Individual sections are updated and re-dated whenever a law changes, which is why the date at the top of the guide can be newer than this one. The whole guide also gets a front-to-back review on a schedule. Last front-to-back review: June 2026.
Common questions
Planning tools
The Death Dispatch
Tennessee's laws change. We'll tell you when.
This guide is correct today. Statutes move, thresholds shift, and a figure on this page can change with one legislative session. Subscribe and we'll flag the Tennessee changes that matter. No noise, no euphemisms.