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An ordinance invoking Tennessee Code Annotated Sections 67-5-603(d) and 67-5-606(c) to authorize the Assessor of Property to prorate Tax Year 2026 property assessments for certain properties damaged by Winter Storm Fern.
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WHEREAS, a multi-day winter storm event colloquially referred to as “Winter Storm Fern” struck Nashville and surrounding areas on January 24 and 25, 2026, causing widespread property damage and power outages in Davidson County; and,
WHEREAS, United States President Donald J. Trump (the “President”) issued an Emergency Declaration on January 26, 2026, and Tennessee Governor Bill Lee requested the President to grant an Expedited Major Disaster Declaration on January 28, 2026, for parts of Tennessee including Davidson County affected by Winter Storm Fern; and,
WHEREAS, when there has been damage to real property or improvements as provided for under Tennessee Code Annotated Section 67-5-603(d) or damage to commercial and industrial tangible personal property as provided for under Tennessee Code Annotated Section 67-5-606(c), as a result of a disaster declared by the President, such statutes permit the Metropolitan County Council to authorize the Assessor of Property for the Metropolitan Government of Nashville and Davidson County (the “Assessor of Property”) to prorate the annual property assessments for the actual time such affected properties were either (i) destroyed and not replaced or (ii) substantially damaged and not yet restored; and,
WHEREAS, these statutes provide that the prorations occur when the total time that the property was destroyed and not replaced or substantially damaged and not yet restored exceeds thirty days, with such proration limited to the actual time the property was destroyed and not replaced or substantially damaged and not yet restored; and,
WHEREAS, to receive the proration, eligible property owners must apply to the Assessor of Property prior to September 1st on forms approved by the Director of the State of Tennessee Division of Property Assessments (the “Director”); and,
WHEREAS, the Assessor of Property has requested and received approval from the Director of such forms for property damaged or destroyed as a result of Winter Storm Fern; and,
WHEREAS, the statutes require the Metropolitan County Council to authorize by a two-thirds majority vote before the Assessor of Property can prorate the property assessments under the statutes; and,
WHEREAS, it is in the best interests of the citizens of The Metropolitan Government of Nashville and Davidson County that Tennessee Code Annotated Sections 67-5-603(d) and 67-5-606(c) be invoked upon meeting the statutory prerequisites therein and the Assessor of Property be authorized to prorate assessments for qualifying properties.
NOW, THEREFORE, BE IT ENACTED BY THE METROPOLITAN COUNTY COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1. That the Metropolitan County Council hereby invokes the provisions of Tennessee Code Annotated Section 67-5-603(d) and Tennessee Code Annotated Section 67-5-606(c), and such statutes shall be applicable to The Metropolitan Government of Nashville and Davidson County.
Section 2. That this Ordinance shall take effect either upon the earlier of (i) issuance of a major disaster declaration for Winter Storm Fern from the President covering Davidson County or (ii) definitive guidance from the State of Tennessee that any declaration issued by the President covering Davidson County for Winter Storm Fern complies with the requirements of the applicable property tax proration statutes, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.