Tennessee · 114 session
Status: Passed one chamber
As introduced, requires assessors of property to correct an assessment of property for any real property destroyed, demolished, or substantially damaged by disaster between September 1 and December 31 of any year by prorating the assessment for that portion of the year and applying it to the subsequent tax year. - Amends TCA Title 67, Chapter 5, Part 6.
Passed on Second Consideration, refer to Senate State and Local Government Committee (2025-02-12)