§ 26-2-101 Short title
§ 26-2-102 Part definitions
§ 26-2-103 Personal property selectively exempt from seizure; exception
§ 26-2-104 Additional personal property absolutely exempt
§ 26-2-105 State pension moneys, certain retirement plan funds or assets, exempt – Claims under qualified domestic relations order
§ 26-2-106 Maximum amount of disposable earnings subject to garnishment – Garnishment costs
§ 26-2-107 Exemptions for dependent children
§ 26-2-108 Personal earnings not exempt from order for alimony or child support
§ 26-2-109 Debtor deserting family – Property exempt in hands of spouse or children
§ 26-2-110 Insurance benefits exempt
§ 26-2-111 Additional exemptions – Certain benefit payments – Awards – Tools of trade – Health care aids – Child support obligations
§ 26-2-112 Exemptions for the purpose of bankruptcy
§ 26-2-113 Exemptions in criminal cases – Exemptions not applicable in certain cases
§ 26-2-114 Procedure for exercising exemption – Notice
§ 26-2-115 Examination of judgment debtor and others

Terms Used In Tennessee Code > Title 26 > Chapter 2 > Part 1 - Exemptions

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Agriculture: means :
    (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Athletic program: means an intercollegiate athletic program at an institution. See Tennessee Code 49-7-2801
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • Commission: means the Tennessee higher education commission. See Tennessee Code 49-7-2902
  • Commissioner: means the commissioner of economic and community development. See Tennessee Code 49-7-2902
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • consortium: means an organization or association comprised of two (2) or more HBCU institutions, the purpose of which is to facilitate and implement the strategic plans and objectives developed by and between the consortium and the Tennessee HBCU technology partnership. See Tennessee Code 49-7-2902
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of economic and community development. See Tennessee Code 49-7-2902
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Disposable earnings: means that part of the earnings of an individual remaining after the deduction from those earnings of any amounts required by law to be withheld. See Tennessee Code 26-2-102
  • Donor: The person who makes a gift.
  • Earnings: means the compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payments pursuant to a pension or retirement program. See Tennessee Code 26-2-102
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Garnishment: means any legal or equitable procedure through which the earnings of an individual are required to be withheld for payment of any debt. See Tennessee Code 26-2-102
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • HBCU: means and includes any historically black college or university located in this state, namely Fisk University, Knoxville College, Lane College, LeMoyne-Owen College, Meharry Medical College and Tennessee State University. See Tennessee Code 49-7-2902
  • Institution: means a four-year public or private institution of higher education located in this state. See Tennessee Code 49-7-2801
  • Intercollegiate athlete: means a student who is enrolled in an institution and participates in an athletic program. See Tennessee Code 49-7-2801
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Oath: includes affirmation. See Tennessee Code 1-3-105
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • partnership: means an organization or association formed pursuant to the terms of a memorandum of cooperation by and among the department, the commission, the institutions participating in the consortium and participating organizations from private industry, the purpose of which is to develop certain strategic plans and key objectives to leverage the collective resources of each partnership participant to achieve superior economic growth in this state. See Tennessee Code 49-7-2902
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105