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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 S...
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