Property owners affected by the Gatlinburg fires last fall could receive tax relief – thanks to a bill approved by the Senate State & Local Government Committee this week. SB114 / HB52 authorizes local governments to prorate the 2016 tax assessment for a homeowner's or business owner's personal property if the property was 50 percent or more damaged as a result of a FEMA-certified disaster between September 1, 2016, and December 31, 2016. #smokymountainstrong