Alexander County commissioners approve moving reappraisal to four-year cycle, effective Jan. 1, 2027

The Alexander County Board of Commissioners voted unanimously Feb. 3 to advance the county's next property reappraisal from Jan. 1, 2031 to Jan. 1, 2027 and to implement subsequent reappraisals every four years.

County Manager Todd Herms said the change would spread valuation increases over a shorter period and reduce large, sudden tax increases for property owners. "I'm not advocating that people pay more taxes," Herms told commissioners during a presentation that included comparisons with neighboring counties. He said counties on a four-year cycle tend to have lower average tax rates and that more frequent reappraisals improve accuracy.

Herms presented estimated costs for different approaches. He said a full, on-site measure-and-list revaluation done every four years would be costly; the county would not recommend full on-site inspections at that frequency. He gave an estimate of $891,000 for a full measure cycle (noting that figure did not include some in-house costs) and estimated a contract cost "around $300,000" for a subsequent four-year cycle if done on a reduced-scope basis.

Herms also reviewed statewide practice: 51 North Carolina counties conduct four-year cycles while 32 use an eight-year cycle. He said the county's earlier schedule left Alexander County as an outlier among neighbors and increased the potential for larger valuation adjustments at the next reappraisal.

Multiple commissioners spoke in favor of the change, saying a four-year cycle would be fairer to residents and would reduce the budgeting shock that can follow an extended reevaluation period. A county commissioner explained the relationship between valuation and rate, noting that higher valuations allow for lower tax rates and urging that the adoption be viewed as fiscal planning rather than a tax increase.

The resolution approved by the board sets the effective valuation date at Jan. 1, 2027 and directs staff to implement reappraisals every four years thereafter. The board recorded the motion and carried it by unanimous voice vote; individual roll-call tallies were not recorded in the meeting transcript.

The county manager said the change would give county leaders a clearer picture of the tax base for capital planning and budgeting. Implementation details, including the scope of field work and the contractor procurement plan, will be determined by staff and reported back to the board.