Roane and Anderson county assessors propose shifting to 4‑year reappraisal to reduce tax‑rate volatility

Anderson County and Roane County property assessors told Oak Ridge councilors they are preparing to move from a five‑year to a four‑year property reappraisal cycle to reduce the size of the valuation “ratio” that affects certified tax rates and tax‑relief programs.

Molly Harteeprone, identified in the meeting as Roane County Property Assessor, said assessors have discussed more frequent reappraisals statewide and chose a four‑year cycle as a practical step to reduce the number of years between statutory reappraisals. "Going to a 4 year reappraisal, that would drop a ratio. And so that helps us significantly as a county and all of our cities," Harteeprone said.

John Alley, Anderson County Property Assessor, said counties are adopting new tools — notably EagleView aerial imagery and commercial scraping services — to improve efficiency and reach properties that are gated, remote or otherwise difficult to inspect. Alley said Anderson County is seeking budget approval for EagleView imagery and that cooperating with Roane County will help both offices.

Why it matters: Reappraisal cycles affect local budgets, the certified tax rate and how state tax relief or tax freeze programs are calculated for elderly and fixed‑income residents. Counties cited sharp market increases since 2019–2020 that widened the ratio between assessed values and sales prices and reduced some tax‑relief benefits for eligible residents.

Key points from assessors and council discussion: - Cycle choice: Assessors described legal limits in Tennessee (statutory reappraisal cycles typically at 4, 5 or 6 years under Tennessee Code Annotated) and said a 4‑year cycle is their chosen approach after rejecting a 3‑year cycle as impractical given staffing and costs. - Tools and staffing: Roane County has already acquired EagleView flyover imagery and planned staff hires to manage a shorter cycle; Roane said it has about 37,000 parcels and that moving to a 4‑year cycle will increase annual parcel workload but that the county will “touch” each parcel more frequently. - Short‑term rentals: Both assessors described plans to use third‑party services (one assessor named Deckard Technologies) to identify short‑term rentals listed on platforms such as Airbnb and VRBO and to adjust assessment classification and taxation. Assessors said moving rentals from residential assessment percentages to the higher commercial assessment and collecting personal property records will increase revenue. - Ratios and impacts: Assessors gave example ratio changes — one assessor said the county’s ratio moved from about 0.72 (72%) after reappraisal in 2020 to about 0.56 (56%) two years later — and explained how multiple interim ratio years compound revenue shifts for cities and counties, affecting revenue neutrality, certified tax rates and state‑provided tax relief calculations. - Appeals and process: Assessors described the notice, informal review and formal appeal process (informal contacts in May after notices in April, county board of equalization, administrative law judge and court appeals). They said reappraisal year is revenue‑neutral except for new construction.

Councilors asked about timelines and approvals: assessors said local commissions must approve the plan and that the state board of equalization must also certify that counties have adequate staff and tools. Both assessors said they expect further action in April and that the state board will review the plan soon after.

The assessors also described outreach materials, a state‑provided certified tax‑rate worksheet, and offered to make information available to the public to explain why values jumped. They said senior citizens must reapply annually for tax freeze or relief programs and urged early application.

Ending: Assessors asked city leaders to consider supporting funding or coordination where appropriate as counties adapt to a more frequent reappraisal cadence; councilors asked staff to share state materials and to coordinate public education ahead of anticipated assessment notices.