AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
Summary
SB0782 amends Tennessee property tax law related to relief for property damaged or destroyed by a qualified disaster. The bill revises a prior 2025 disaster-related tax provision by changing the eligibility language so that property must have been destroyed or damaged by a qualified disaster, as determined by the property assessor by April 15, 2025. It also makes technical changes to Tennessee Code Annotated Section 67-5-1601, including replacing the phrase "in lieu of" with "with or without" and deleting a final sentence in that section.
In practical terms, the bill appears to refine how disaster-related property tax relief is administered and how affected property is treated under state tax law. Because it amends Title 67, Chapter 5, Part 6, it affects property tax assessment and relief procedures for property owners whose property was impacted by a qualifying disaster, as well as county assessors responsible for making eligibility determinations.
The available legislative history shows strong support and no recorded opposition. The Senate State & Local Government Committee recommended passage with amendments on a 9-0 vote, and the Senate Finance, Ways and Means Committee also recommended passage on a 10-0 vote. The bill ultimately passed and was enacted as Public Chapter No. 498.
The main point of policy focus is the scope and administration of disaster-related tax relief. The amendment tying eligibility to assessor determination by a specific date suggests an effort to clarify or narrow the class of qualifying properties and ensure administrative certainty. No major controversy is reflected in the provided materials, and the unanimous committee votes indicate broad agreement on the need for the changes.
Impact
The bill amends Tennessee Code Annotated Title 67, Chapter 5, Part 6, affecting property tax relief provisions tied to qualified disasters. It changes the eligibility standard for disaster-damaged property, updates wording in Section 67-5-1601, and removes a sentence from that section, thereby altering how assessors and property owners apply the disaster-related tax rules. The law takes effect immediately upon becoming law.
Sentiment
The sentiment around the bill is strongly favorable. Committee action was unanimous in both the Senate State & Local Government Committee and the Senate Finance, Ways and Means Committee, and the bill advanced without recorded dissent. The absence of committee testimony in the provided record suggests little visible opposition or controversy during consideration.
Contention
No significant contention is evident in the provided materials. The only discernible policy issue is the precise scope of disaster-related property tax relief, including the requirement that the assessor determine damage or destruction by April 15, 2025, and the technical wording changes in Section 67-5-1601. These changes appear to be administrative clarifications rather than disputed policy shifts, and the unanimous votes suggest broad agreement among legislators.