Tenn. Code Ann. § 68-102-114

Every fire insurance company transacting business in this state is required to report to the commissioner, through the secretary or other representative of the insurance company, all fire losses on all property insured by such companies within the state, showing the owner and occupant of the premises burned, the date of fire, location, cause of fire, occupancy, amount of insurance, sound value of the property, and the amount of loss paid. The report shall be made to the commissioner annually, on or before February 1, covering the year ending December 31 preceding such report.