EXHIBIT 99.2

                     STATEMENT OF CHIEF FINANCIAL OFFICER OF
                    IRT PROPERTY COMPANY, AS GENERAL PARTNER
                              OF IRT PARTNERS, L.P.
                       PURSUANT TO 18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                   SEC. 906 OF THE SARBANES-OXLEY ACT OF 2002

     In  connection  with  the  Quarterly Report of IRT Partners, L.P. ("LP") on
Form  10-Q  for the period ended June 30, 2002, as filed with the Securities and
Exchange  Commission  on the date hereof (the "Report"), I, James G. Levy, Chief
Financial  Officer  of the Company, as general partner of IRT Partners, L.P., do
hereby certify, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906
of  The  Sarbanes-Oxley  Act  of  2002,  that:
3)     The Report fully complies with the requirements of Section 13(a) or 15(d)
of  the  Securities  Exchange  Act  of  1934;  and
4)     The  information contained in the Report fairly presents, in all material
respects,  the  financial  condition  and  results of operations of the Company.


/s/  James  G.  Levy
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IRT  Property  Company,  as  general  Partner
James  G.  Levy
Chief  Financial  Officer
August  14,  2002