Tenn. Code Ann. § 66-27-115

The provisions of article XI, § 11 of the Constitution of Tennessee relating to homestead and exemptions and the acts of the general assembly pertaining to or implementing the constitutional provisions shall be applicable to individual apartments which shall have the benefit of such exemptions in those cases the same as in ownership of any other property, and shall inure to the benefit of the owners of such apartments, that is to say, that individual apartments in a horizontal property regime are declared to be homesteads within the purview of article XI, § 11 of the Constitution of Tennessee.