Tennessee 2023-2024 Regular Session

Tennessee House Bill HB0033

Introduced
1/6/23  
Refer
1/12/23  
Refer
3/15/23  
Refer
3/21/23  
Refer
3/29/23  
Refer
4/11/23  
Chaptered
5/3/23  

Caption

AN ACT to amend Tennessee Code Annotated, Title 58, Chapter 2 and Title 67, Chapter 5, relative to property assessment.

Impact

This legislation is poised to streamline the property assessment process during emergencies, a crucial aspect in ensuring that property owners receive the necessary tax relief for damaged buildings. By allowing assessors to inspect properties affected by disasters actively, the bill aims to enhance the efficiency of damage assessments, which play a significant role in disaster recovery. Furthermore, it mandates that all records held by public agencies must be accessible to assessors, thereby improving transparency and cooperation between various governmental levels during times of crisis.

Summary

House Bill 0033 serves to amend specific sections of the Tennessee Code Annotated, particularly focusing on property assessment protocols in the context of disaster management. The bill mandates that countywide emergency response frameworks must include property assessors, facilitating better coordination between assessors and emergency management officials during disaster events. This aims to ensure timely assessments and availability of property records, which are crucial in determining damages and losses for taxation and relief efforts following a disaster declared by the President of the United States.

Sentiment

The overall sentiment around HB 0033 appears to be supportive, particularly among government officials engaged in disaster management and taxation. Stakeholders recognize the importance of efficient property assessments in the aftermath of disasters, seeing this bill as a means to mitigate financial hardships for affected residents. However, there may be some concerns regarding the extent of authority granted to assessors, especially regarding unrestricted access to inspect properties, which could raise privacy issues among property owners.

Contention

While the bill reflects a consensus on the need for improved emergency preparedness and response, it is not without contention. Some stakeholders may argue that the provisions grant too much power to assessors, potentially leading to disputes over property rights and privacy. Additionally, the requirement for local governments to approve certain measures by a two-thirds vote could lead to variability in implementation across different counties, bringing potential inequities in how residents experience disaster relief.

Companion Bills

TN SB0397

Crossfiled AN ACT to amend Tennessee Code Annotated, Title 58, Chapter 2 and Title 67, Chapter 5, relative to property assessment.

Previously Filed As

TN HB6007

AN ACT to amend Tennessee Code Annotated, Title 58, Chapter 8 and Title 67, Chapter 5, relative to emergency events.

TN SB6007

AN ACT to amend Tennessee Code Annotated, Title 58, Chapter 8 and Title 67, Chapter 5, relative to emergency events.

TN HB0699

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to correction of property tax assessments.

TN SB0949

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to correction of property tax assessments.

TN HB0366

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 6, relative to property damaged by disaster.

TN SB0431

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 6, relative to property damaged by disaster.

TN HB1537

AN ACT to amend Tennessee Code Annotated, Title 2; Title 4; Title 8, Chapter 18 and Title 67, Chapter 1, relative to the Tennessee assessor of property certification board.

TN SB1811

AN ACT to amend Tennessee Code Annotated, Title 2; Title 4; Title 8, Chapter 18 and Title 67, Chapter 1, relative to the Tennessee assessor of property certification board.

TN SB1675

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property classification and assessment.

TN HB1670

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property classification and assessment.

Similar Bills

NJ A3890

Requires municipal-wide reassessment of real property under certain circumstances.

NJ A604

Extends county-based real property assessment program to Passaic County.

SC H4695

Save Our Property Act

IN HB1193

Township assessors.

WV HB4874

Combining rolls of the Assessor’s Office and Division of Motor Vehicles

CO SB046

Property Tax Administrative Procedures

CO SB26046

Concerning procedural requirements for the administration of property tax, and, in connection therewith, modifying deadlines and certain requirements for transmitting information related to taxable property.

MO HB3200

Modifies provisions relating to the modernization of certain property assessment practices