HB366 — 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.

HB366 — 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. · Informed CitizenryHB366 amends Tennessee Code Annotated Title 67, Chapter 5, Part 6 to modify how property assessments are handled when buildings or improvements are moved, demolished, destroyed, or substantially da…Open in Informed Citizenry