Assessor Marty Haynes said victims of the Easter tornado will get lower assessments.
Mr. Haynes said about 500 homes were totally destroyed in the East Brainerd/Ooltewah area.
He said some homes will be declared 100 percent losses. Others will be set at 50 percent and some at 25 percent.
Mr. Haynes said his office has the benefit of aerial photos taken of the affected area just a few days before the devastating storm struck.
He said there was another flyover to record the area just after the storm.
Mr. Haynes said there are about 900 new homes going on the tax rolls in Hamilton County.