Taxes, Real Property - As enacted, authorizes, until June 30, 2041, a county or municipality that levies a property tax to pay a property tax refund owed to a taxpayer through annual installments applied as credits against the taxpayer's future property taxes if certain criteria is met. - Amends TCA Title 67.

Historical Sites and Preservation - As enacted, authorizes local historical boards to lease land owned or managed by such boards for agricultural purposes, with all proceeds received by the boards to be used for the preservation of historic sites and structures. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 11; Title 12; Title 29 and Title 43.

Schools, Charter - As enacted, authorizes the establishment of adult public charter schools, which are defined as public charter schools that exclusively serve students who are 18 or older by providing instruction to such students in accordance with the rules for adult high schools promulgated by the state board of education to assist such students in obtaining course credit leading to the attainment of a high school diploma. - Amends TCA Title 4 and Title 49.

Criminal Offenses - As enacted, creates a Class E felony offense when a person, for the purpose of deriving a pecuniary benefit, engages in conduct intended to influence the occurrence or nonoccurrence of an event while the person, or another acting in active concert with the person, is a party to a contract traded on a prediction-market by which the person will derive such pecuniary benefit directly from the settlement of that contract based on the occurrence or a nonoccurrence of the event. - Amends TCA Title 39.

Gambling - As enacted, clarifies that gambling, the operation or possession of gambling devices, and the operation, conducting, or commercial promoting of online sweepstakes games and other forms of online or app-based gambling are unlawful and a violation of the "Tennessee Consumer Protection Act"; expands the authority of the sports wagering council to investigate illegal gambling and gaming activity; expands the investigative authority of the attorney general to investigate unlawful activity within the purview of the attorney general. - Amends TCA Title 4; Title 4, Chapter 49; Title 8, Chapter 6, Part 4; Title 40, Chapter 2 and Title 47.