Wilhoite Applauds Passage of the Disaster Relief Measure for Property Owners

The Office of the Assessor of Property announces that the Metropolitan Council has officially passed BL2026-1288 on third and final reading, with more than the required two-thirds majority vote, delivering critical property tax relief to homeowners and businesses impacted by significant disaster-related damage from Winter Storm Fern. "This is a significant step forward in ensuring fairness for property owners during times of hardship," said Assessor of Property Vivian Wilhoite. "We cannot control when disasters like Winter Storm Fern strikes, but we can control how we respond, and tonight, we chose fairness," say Wilhoite.

Councilmember Jordan Huff, Chair of the Metro Council Public Health and Safety Committee, stated after the passage, "The creation of a new Emergency Preparedness Working Group to help strengthen communication, coordination, and readiness among members of the Metropolitan Council during emergencies includes sharing information about where to find relief and resources like the Property Assessment Relief that passed tonight is critical."

This legislation aligns with state laws T.C.A. §67-5-606(c) and §67-5-603(d), initiated by the Tennessee Association of Assessing Officers and passed by the Tennessee General Assembly in 2023, which authorize a special disaster assessment following a Presidential Declaration of Emergency.

With passage now secured by the Metropolitan Council, qualifying residential, commercial, and commercial personal property owners will be eligible to receive an adjustment to their assessed value during the period their property is damaged. To qualify, properties must:

• Sustain 50% or greater damage, and
• Be uninhabitable or inoperable for 30 days or more

The adjustment will be administered by the Assessor of Property's Office through 1) A Real Property Disaster Proration Application, or 2) A Tangible Personal Property Disaster Proration Application. Property owners can download these forms from the Assessor of Property's website at PADCTN.ORG.

Property owners seeking relief should apply immediately or no later than September 1, 2026. The Assessor's Office will conduct periodic site visits to verify property conditions until:

• A residence is restored to a habitable condition, or
• A business resumes normal operations
  

If damages are not repaired by September 1, standard damage proration procedures will apply.

Assessor Wilhoite expresses appreciation to the Tennessee General Assembly and the Tennessee Association of Assessing Officers for establishing the legislation, and to Mayor Freddie O'Connell and his administration for their prompt action in filing this legislation at request so it could be brought before Metropolitan Council.

To accurately identify, list, appraise, and classify all taxable properties in an effort to achieve fair and equity in values for the preparation of the annual assessment roll in a timely manner while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.