Rutherford County, TN—Rutherford County Assessor of Property Rob Mitchell’s Office recently received a directive from the State of Tennessee’s Division of Property Assessment regarding a new state law which requires assessors to identify all short term rental properties in their jurisdictions and to assess them to the specifications of the provision.
Tenn. Code Ann § 13-7-602 defines “short term rental unit” as “a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14- 302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-6502.”
To access the questionnaire or for more information, please visit: https://rcpatn.com/short-term-rental.