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To leverage our best in class expertise and bring about the best results - lower tax bills - each time we appeal a property assessment, to maximize our clients savings and positively impact their bottom line.

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"Thank you for successfully getting the fair market value of our building revised and our property tax significantly reduced from the Gwinnett County. You have rendered your services in a very professional and efficient manner. I will certainly recommend your firm to others who need similar services."

Dilip Nawathe
TeleDevices, LLC. Duluth, GA

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Latest Updates Tennessee

June 2011

Tax Relief for Damaged Property

Recent flooding significantly damaged many Tennessee properties. Taxpayers should be aware of relief provided under Tennessee law. Tennessee assessors value property in its condition as of January 1st, regardless of its condition during the rest of the year.

An exception to this general rule exists if, before September 1st, an improvement is demolished, destroyed, or substantially damaged by, among other things, flooding. If the property is not restored and nothing else is constructed before September 1st, then the assessor shall value the property in its damaged condition from the date of damage until December 31st. The January 1st value will be used until the date of damage. The value is then "pro-rated" between the January 1st value and the date of damage value.

It is important to note that if damaged improvements are "restored" before September 1st, then there is no provision for relief. The January 1st value will remain on the property all year, though the property may not have been in service for several months.

Andy Raines
Evans & Petree PC

Courtsey: American Property Tax Counsel (APTC)