State officials say the assessment considerations sought last week by Shelby County Assessor of Property Melvin Burgess probably aren’t doable and would require action by the Tennessee Legislature, not the comptroller.

Last week, Burgess announced he had sent a request for guidance on assessment relief to state Comptroller Justin Wilson. State law dictates how assessments are determined, but because of the novel coronavirus, Burgess was asking if the world pandemic gave the comptroller emergency powers.

Burgess seeking state’s help on tax relief during pandemic

He had hoped to give taxpayers impacted by COVID-19 relief through adjustments in property assessments.

However, after receiving his letter, officials with Wilson’s office said in response to a media inquiry that the comptroller didn’t have that kind of power.

“We officially received Mr. Burgess' letter this morning. Mr. Burgess suggested the Comptroller provide relief in three specific areas. We have carefully reviewed his request and the relevant state statutes that address Tennessee’s property tax and assessment processes,” said John Dunn, director of communications in a statement.

“Many of these statutes can be found in Title 67 of Tennessee Code Annotated. We are not aware of any authority that gives the Comptroller the ability to waive statutory requirements around reappraisal, current value updates, the assessment of personal property, or Tax Freeze. The Governor did extend the deadline for Tax Freeze applications in Executive Order 24.”

Officials in Burgess’ office said they were waiting to hear from from the comptroller, but did response to a media request.

“I have not received an official response directly from our state Comptroller, Justin P. Wilson, but I am aware of what his response entails. I am currently weighing my powers and authority given to me under the provisions of Title 67,” Burgess said in a statement Monday.

“I have also asked legal counsel for advice as to whether I have the option to revalue property assessments after they have been certified in the case of an emergency. I will be meeting with my administrative staff later this week to make a final determination on the direction we will go.” 

Earlier this month, the deadlines for tax freeze and tax relief applications for seniors 65 and older, disabled citizens and disabled veterans were extended to July 1.

Staff members with Shelby County Trustee Regina Morrison Newman are available to answer questions about the tax relief programs.