Wayne County tax officials explain reappraisal, set May 20 cutoff for appeals

Wayne County tax officials on April 15 described a recent countywide property reappraisal, outlined how residents can appeal new values and set a May 20 deadline for formal appeals to the Board of Equalization and Review.

Tax Administrator Alan Lumpkin told the Wayne County Board of Commissioners that notices from the revaluation were mailed roughly three weeks earlier and that county staff have been fielding calls from residents. He said informal appeals so far are "roughly around 380," which he described as low compared with some past revaluations, and that those informal reviews remain open through the current appeal period. The board voted to adjourn the Board of Equalization and Review and to set May 20 as the cutoff date for accepting appeals to allow staff time to process informal reviews and prepare hearings.

Why it matters: The revaluation updates assessed values used to compute property taxes. Lumpkin and the board emphasized that an increase in assessed value does not automatically mean a higher tax bill because elected officials can and will review tax rates during the budget process to offset increases in assessed values.

Details from the meeting - Appeals and timing: Lumpkin said second notices will be sent only to property owners whose values changed after the informal review; those owners will get instructions on how to request a formal hearing before the Board of Equalization and Review. The board set May 20 at 8:30 a.m. as the date to adjourn the current Equalization and Review board and stop accepting appeals in that venue. After that cutoff, residents who miss the deadline can still bring matters to the Board of Commissioners at later hearings, Lumpkin said.

- Possible outcomes of appeals: Lumpkin told commissioners that informal and formal reviews can result in values decreasing, remaining the same or increasing. He said some appeals returned appraisal reports that aligned closely with the county value, and that owners who suspect the assessed value is wrong should provide supporting documentation such as recent sale data or photos showing internal damage rather than immediately contracting an appraisal.

- Farmland/farm-use program: Lumpkin described the state-run farm-use valuation program. He said the state sets farm-use rates (based on soil type) and caps the taxable value for cleared land under that program at $1,200 per acre; lower rates apply to other soil types and forestry land. He also said that if land enrolled in the program is removed from it, a rollback/penalty can apply going back multiple years plus interest; Lumpkin said the rollback applies to a multi-year period (the office referenced a four-year total window in the meeting).

- Trigger and scope of the reappraisal: Lumpkin explained the revaluation was triggered by the state's sales-ratio review that compares selling prices to tax values. He said a group of counties (about 27 or 28) were triggered along with Wayne County under the state study and that the county combined residential, commercial and farm sales when calculating its ratio. He told the board that Wayne County handled residential reappraisal work in-house (with part-time hires) and contracted out commercial appraisals because of limited local commercial appraisal expertise.

- Cost and cycle: Lumpkin and commissioners discussed the cost to conduct a reappraisal locally; Lumpkin estimated the total cost for Wayne County's reappraisal was in the range of about $800,000 to $1 million. Commissioners discussed moving to a shorter reappraisal cycle in future budget planning to avoid large, infrequent increases in values.

Board and public remarks: Commissioners noted public confusion about reappraisals and discussed efforts to communicate changes, while one commissioner asked whether a sales-tax measure could shift some tax burden away from property owners; the board discussed pursuing a quarter-cent local sales tax in future votes to reduce reliance on property tax revenue.

What the board decided: The Board of Equalization and Review will be adjourned with a cutoff of May 20 at 8:30 a.m. for appeals in that forum; staff will continue informal reviews until that date and schedule formal hearings as needed.

Next steps: Staff will continue to work through informal appeals and send second notices to those whose values were changed by the informal review. Property owners who receive a second notice and still disagree can request a formal hearing with the Board of Equalization and Review or wait for a Board of Commissioners hearing if they miss the Equalization and Review cutoff.