Commission Hears Case to Move From Five‑Year to Four‑Year Property Reappraisals

Hardeman County commissioners heard a detailed briefing on the county’s property reappraisal cycle and discussion of a proposal to move from a five‑year to a four‑year reappraisal schedule.

County officials and a representative from County Technical Assistance Service (CTAS) said moving to a shorter cycle would reduce the size and frequency of the state‑applied sales ratios that can lower assessed values — and the revenue available for the county and tax relief programs.

Why it matters: County staff and CTAS presenters said the current five‑year schedule has produced large sales‑ratio adjustments in recent years that, when applied to particular account classes and to relief programs for veterans and low‑income elderly taxpayers, reduce the amount recipients receive. County staff estimated the county could lose on the order of $300,000 in revenue under the ratio expected this year if the schedule is not shortened.

What was presented: Joe Griffin of CTAS described the mechanics: under the law, counties that reappraise less frequently can face two sales ratios between reappraisals. He said the first sales ratio (two years after an appraisal) reflects how…