TN HB6007

Establishes property tax relief payments for owners whose real or personal property was destroyed or damaged by FEMA-certified disasters occurring September 26-30, 2024, in declared counties

Payment amount equals 130% of the 2024 property tax levied (full tax amount plus 30%), disbursed by the comptroller subject to legislative appropriation

Property owners must submit required documentation to the comptroller by June 30, 2025, with only one owner per property eligible for payment

Assessors must determine property damage status by January 28, 2025; relief applies regardless of whether property was restored by December 31, 2024

Expands mutual aid authority allowing governmental entities to send personnel and equipment across jurisdictional boundaries during municipal, county, state, or federal emergencies with appropriate executive approval