FONCE-2 - Relationships That are Considered Family Members for the FONCE Exemption

To determine who is considered a "family member," identify one person (either an owner or non-owner, living or deceased) to whom the owners are potentially related. With respect to that person, the following are considered members of the family:

  • Mother, father, grandmother or grandfather
  • Spouse or former spouse
  • Son, daughter, grandson, granddaughter, stepson, stepdaughter, step-grandson or step-granddaughter
  • Brother or sister
  • Son-in-law, step-son-in-law, grandson-in-law, daughter-in-law, step-daughter-in-law, granddaughter-in-law, brother-in-law, or sister-in-law
  • The estate or trust of a deceased individual who, while living, was one of the above family members.

The Department considers legally adopted individuals to be the same as children of the identified person. Also, the Department considers a stepchild to be a member of the family regardless of any change in the marital status of the parent and stepparent.

Ownership units that are held in trust are not treated as owned by members of the family, unless the ownership units are property of a trust of a deceased individual who, while living, was a "family member."

Reference: Tenn. Code Ann. §§ 67-4-2008(a)(11)(B); 67-4-2008(a)(11)(B)(i)(e); 67-4-2008(a)(11)(B)(v).

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