Tornado Damage Information

The Assessor’s Office wants to be sure that all Shelby County property owners who were affected by the February 5, 2008 tornadoes are aware of the Tennessee laws governing the assessment of properties destroyed or damaged by natural disasters.

State (T.C.A. 67-5-603) law allows the Assessor to reassess properties, for the current tax year, that were destroyed or substantially damaged as a result of the tornadoes, if the repairs to the affected properties are not completed before September 1, 2008. In other words, if you repair your property prior to September 1 of this year, your assessment cannot be adjusted for the 2008 tax year according to State law. However, if repairs to the damaged property are not completed before September 1, 2008, the Assessor will issue an assessment proration to adjust the 2008 property value to reflect the damage to the property.

The law defines property as substantially damaged when it has been rendered unfit for use or occupancy, or when such damage has reduced the value of the improvement by more than fifty percent. An improvement is considered any dwelling or structure that is constructed on a parcel of land.

Direct all questions to the Assessor’s Answer Center
Phone - 901-379-7333
E-mail – Through this Web site