Tennessee SB 431: Assessors - 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.

Status: Passed on Second Consideration, refer to Senate State and Local Government Committee (as of 2025-02-12)

State: Tennessee · Session: 114 · Bill: SB 431

Subjects: Assessors

Sponsors: Reeves

View Tennessee SB 431 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.