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County tax office seeks public hearing on updated appraisal and PUV manuals; hearing set for Oct. 13
Summary
Tax director introduced a mandatory, state-driven revaluation update and requested a public hearing and adoption schedule for the new appraisal and present-use-value manuals.
Davidson County Tax Administrator David Rickard told commissioners on Sept. 8 that the county must update its real-property appraisal procedures and present-use-value (PUV) guidance because of a state-mandated revaluation earlier than planned.
Rickard said staff and an outside consultant updated the appraisal manual to reflect market and coding changes and to give appraisers standardized tools for valuing land and structures. "PUV manual is basically the real property appraisal manual for our appraisers to use in revow to value all property, the goals uniformity," Rickard told the board.
Rickard asked the board to place a public-notice item on the Sept. 8 agenda and to hold a formal public hearing on Oct. 13, with adoption planned for Oct. 27 if no challenges require further consideration. The board agreed to place the public-notice agenda item and to advertise under legal requirements; the tax office said the public review window and hearing schedule were needed to meet state revaluation timing.
The tax director noted the update included limited technical changes — new codes to reflect modern construction types such as tiny homes and barndominiums and updated procedures for PUV farmland appraisal that account for soil types and current market conditions. Rickard said the county is roughly meeting the state target of achieving a 100 percent level of value for property as of Jan. 1 (the revaluation date).
Commissioners asked for the hearing notice to be published in magistrate-required locations and for staff to leave printed manuals for public review at the clerk's office. The board set the schedule requested by staff: notice/agenda item Sept. 8; public hearing Oct. 13; adoption on Oct. 27. The tax office said challenges after adoption would be handled through the state Property Tax Commission as required.
No board member asked for additional studies prior to the public hearing; staff said they would post and circulate the manuals and prepare an explanatory brochure on exemptions and new codes for taxpayers.
