Governor Bill Lee Signs Bill Which Will Give a Refund of Property Taxes to Those Whose Home was Damaged or Destroyed by Hurricane Helene
Robin Joffe

Governor Bill Lee Signs Bill Which Will Give a Refund of Property Taxes to Those Whose Home was Damaged or Destroyed by Hurricane Helene

Nashville, TN (WOKI) Governor Bill Lee has signed a bill that will give a 130% refund of property taxes to those whose home was damaged or destroyed by Hurricane Helene.

However, only one owner per property is eligible for the relief, and if more than one owner requests relief, the payment will be sent to the property owner who submitted all the needed documentation first.

It was unanimously passed by both the Tennessee House and Senate.

To receive the relief payment, those eligible must submit all needed and necessary documentation to the Comptroller of the Treasury by June 30th.

HURRICANE HELENE RELIEF PAYMENTS

      In connection with a disaster certified by the federal emergency management agency (FEMA) occurring on or after September 26, 2024, and before September 30, 2024 (“qualified disaster”) and subject to the requirements of this bill and an appropriation by the general assembly, this bill requires the comptroller of the treasury to disburse payments directly to owners of all real or personal property that is subject to taxation in this state, excluding intangible personal property or public utility property (“property”), (i) whose property was destroyed or damaged by a qualified disaster, as determined by the assessor of property by January 28, 2025, and is located in a county included in the FEMA declaration; and (ii) who owned the affected property at the time of the qualified disaster.  This bill requires such payments to be in an amount equal to the total amount of the tax levied on the property for tax year 2024 plus 30%. 

      By June 30, 2025, this bill requires owners of property who are eligible for such payments to provide to the comptroller of the treasury all information and correctly completed documentation necessary for payment disbursement, as determined by the comptroller.  The comptroller must determine the means by which owners of property must submit the necessary documentation and information.  Failure to provide all necessary information and correctly completed documentation under this bill results in forfeiture of eligibility for payment under this bill.

      This bill clarifies that the provisions of this bill apply regardless of whether the property was restored or replaced by December 31, 2024.  However, the provisions of this bill are deleted on December 31, 2025.

MUTUAL AID DURING DISASTERS AND EMERGENCIES

      Present law generally (i) authorizes mutual aid during an imminent threat of an event or an actual event and its aftermath, whether natural or man-made, that could lead to or results in bodily injury or property damage and (ii) enhances public safety and homeland security by facilitating assistance among governmental entities in a state of emergency or declared disaster while conforming to federal guidelines relative to reimbursement of costs for assistance rendered.  Specifically, upon receiving a request for mutual aid in an occurrence or for assistance from a requesting party in a municipal, county, state, or federal state of emergency, present law authorizes a governmental entity that requests or responds to a request for aid or assistance to send its personnel and equipment outside its boundaries and into any other jurisdiction necessary to respond to the request.  This bill revises that specific authority by subjecting such authority to the approval of the chief executive officer of the governmental entity.

      ON JANUARY 29, 2025, THE SENATE ADOPTED AMENDMENT #2 AND PASSED SENATE BILL 6007, AS AMENDED.

      AMENDMENT #2 revises the provision of the bill that excludes public utility property from the definition of “property” as used in the bill.  This amendment removes that exclusion and, instead, excludes from such definition utility and carrier property that is assessed pursuant to the property tax laws of this state.

      This amendment requires payments under this bill to be provided to only one owner per property.  If more than one owner seeks payment for the same property, then the comptroller of the treasury must disburse payment to the owner who first submits all necessary information and correctly completed documentation as required under this bill.

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