County tax administrator recommends advancing revaluation to 2028 and upgrading aerial imagery; commissioners postpone action

Todd Hurst, Rockingham County tax administrator, recommended on Aug. 18 that the county advance its next desktop property revaluation from the planned 2029 cycle to 2028. Hurst said the change would reduce the risk of a state-mandated equalization of public service (utility) property values if the county's NCDOR sales-assessment ratio moves outside statutory thresholds.

Hurst explained two separate measures that affect revaluation timing: the NCDOR sales-assessment ratio study (which uses a median ratio to compare assessed values to sales and triggers a reappraisal if the county's median exceeds 115% or drops below 85%) and a public-service-company equalization process that can take effect if the county's ratio moves materially relative to state-assessed utilities (Hurst said a 90% marker is important for the county because utilities comprise a large share of local valuation).

Hurst presented results of the county's request for proposals to conduct the 2028 reappraisal. He identified the lowest bid at $1,140,945 and said the recommended firm would also serve as a consultant for major appeals if the county advanced the schedule. He proposed upgrading the county's aerial imagery contract from 6-inch pixel resolution to 3-inch resolution, at an estimated additional cost of $179,400, with an outstanding $47,520 remaining on the current imagery contract to be paid before the new flight. Hurst said the imagery flight could occur in December'January with payments phased over installments if approved.

Commissioners asked technical and legal questions about thresholds, timelines and contract escape clauses. Commissioner Hall asked staff to work with counsel to ensure any vendor contract includes an escape or termination clause should state or federal developments require changes; Hurst said vendors would be paid only for work performed and indicated the county would need to notify vendors by November if it wanted a December flight. Commissioner Barrow suggested the board could table the item to allow counsel to review contract language. The chair indicated the matter would be returned to a future agenda rather than voted on that night; no formal vote was taken.

The presentation included summaries of how a prior revaluation affected assessed values and taxpayers and compared 6-inch and 3-inch imagery examples. Hurst said advancing the revaluation to a 4-year (2028) desktop reappraisal would keep assessments closer to market value and reduce the probability of state equalization events that, in past cycles, produced large adjustments to county and municipal tax bases.

Commissioners did not adopt the proposal at the meeting. They asked staff to consult county counsel on contract terms and return the item to a subsequent meeting for formal action.