AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 6, relative to property damaged by disaster.

As introduced, requires assessors of property to correct an assessment of property for any real property destroyed, demolished, or substantially damaged by disaster between September 1 and December 31 of any year by prorating the assessment for that portion of the year and applying it to the subsequent tax year. - Amends TCA Title 67, Chapter 5, Part 6.