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Roane County Commission approves continuous four‑year reappraisal; assessor details timeline, process
Summary
The Roane County Commission voted unanimously to adopt a continuous four‑year property reappraisal cycle. Property Assessor Molly Harta outlined the scope, timing and appeals process and emphasized the year will be revenue‑neutral; assessment change notices will go out in April with informal hearings to follow.
The Roane County Commission on Feb. 10 approved a resolution authorizing a continuous four‑year reappraisal cycle for the county.
Property Assessor Molly Harta told commissioners the office must review every parcel to reflect market conditions through 2024 and explained how the public will see and appeal changes. "During the year of reappraisal, it is a revenue neutral year," Harta said. "So whatever percentage that our values go up, the tax rate drops, an average." The commission approved the measure by voice vote; the clerk recorded the motion as carried 15‑0.
Harta gave specifics about the work required: the county has more than 37,000 parcels and roughly 1,900 personal property accounts; staff review uses accepted sales (a willing‑buyer/willing‑seller standard) and will generally reflect 2024 market data, though some areas may rely on 2023 sales where necessary. She said assessment change notices will be mailed in April, followed by two weeks of informal hearings; taxpayers who remain dissatisfied may appeal to the county board of equalization.
Harta and other speakers emphasized that only new construction produces new tax revenue in a reappraisal year; otherwise the change is revenue‑neutral because the certified rate is adjusted to offset value shifts. Commissioners asked whether the county should seek a three‑year cycle; Molly and staff said the four‑year schedule aligns Roane County with neighboring Anderson County and Oak Ridge and that staffing additions approved earlier prepared the assessor’s office for the increased workload. The motion to adopt the continuous four‑year cycle was moved by Commissioner Hendrickson and seconded by Commissioner Parks.
Commissioners and staff discussed public education plans. Harta said the assessor’s office is scheduling outreach and will meet with commissioners and the public to explain how notices and appeals work. County Executive Wade Cresswell and others urged commissioners to be prepared to answer constituent questions when notices arrive. Harta reiterated: "When those notices go out in April, the people who are paying more taxes are gonna be calling you ... so all of us have until April to get up to speed on what that process is."
