Real Property - As enacted, extends from January 28, 2025, to April 15, 2025, the date by which an assessor must have determined that property was destroyed or damaged by a qualified disaster in order for the owner to be eligible for a direct payment from the comptroller of the treasury. - Amends TCA Title 67.

SB 782 extends the deadline for Tennessee property assessors to determine if a property was destroyed or damaged by a qualified disaster, changing the timeframe from 35 to 40 days. This adjustment directly affects property owners in disaster-affected areas who need this determination to qualify for direct payments from the state comptroller. The bill amends Tennessee Code Annotated Title 67, Section 67-5-701(d)(1), to implement this extension, effective from January 28, 2025, through April 15, 2025. The change provides additional time for assessors to complete this process without altering eligibility requirements.