Tennessee Senate Bill SB0397

Tennessee 2023-2024 Regular Session

• Introduced: 1/24/23
• Engrossed: 4/10/23
• Enrolled: 4/18/23
• Passed: 4/28/23
• 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

The passage of SB 397 will have significant implications for how property assessments are conducted in Tennessee, particularly in the aftermath of disasters declared by the president of the United States. The law stipulates that property owners can apply for proration of their property taxes if their properties are damaged during a disaster, providing some financial relief. This process is contingent on a two-thirds approval vote from the local governing bodies, which ensures local oversight and adaptation to the specifics of each community's situation.

Summary

Senate Bill 397, aimed at amending Tennessee Code Annotated, focuses on property assessment concerning disaster management. The bill introduces provisions requiring countywide emergency response frameworks to include property assessors, which will allow for better monitoring of properties during disasters. This legislative move is intended to enhance cooperation between assessors and county emergency management officials, especially during joint preliminary damage assessments following such events.

Sentiment

The sentiment around SB 397 appears generally favorable among those who recognize the necessity for streamlined coordination between assessors and emergency management officials in disaster situations. Supporters of the bill express that it will facilitate timely responses and better resource allocation for disaster-stricken areas. However, there may be concerns regarding the bureaucratic processes and the need for transparency in local governance, reflecting a cautious but optimistic acceptance among legislators and local officials.

Contention

While SB 397 aims to streamline property assessment processes in disaster scenarios, contention may arise regarding the additional bureaucratic requirements placed upon local governing bodies for approval of these measures. Some legislators may argue that the necessity of a two-thirds vote to implement the tax relief provisions could hinder timely assistance to property owners in distress. Thus, while the intent is to provide relief, the effectiveness of the bill will depend on local government responsiveness and the operational challenges faced in the aftermath of disasters.