SB0431In Committee

Amends TCA Title 67, Chapter 5, Part 6.

Tennessee SB0431 amends the property assessment laws to allow for prorated assessments for buildings or improvements that are damaged or destroyed between September 1 and December 31 of any year, in addition to those affected before September 1. This bill specifically excludes mobile homes and other movable structures from these provisions. Key changes include retroactive applicability to January 1, 2024, and the requirement for property owners to apply for assessment relief by September 1 following a disaster.

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Overview

Tennessee SB0431 amends the property assessment laws to allow for prorated assessments for buildings or improvements that are damaged or destroyed between September 1 and December 31 of any year, in addition to those affected before September 1. This bill specifically excludes mobile homes and other movable structures from these provisions. Key changes include retroactive applicability to January 1, 2024, and the requirement for property owners to apply for assessment relief by September 1 following a disaster.

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Sponsor

Reeves, Shane

Details
Session

114th General Assembly

Introduced

January 28, 2025

Last Action

March 19, 2025

Passed on Second Consideration, refer to Senate State and Local Government Committee

Subjects
AssessorsTaxes, Real PropertyTaxes, Ad Valorem

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