Henry County outlines 2026 property reassessment, projects large class‑specific value increases and details appeals process

Henry County’s Commissioner of Revenue Tiffany Harrison on Thursday presented the county’s 2026 property reassessment, detailing the methods used to revalue residential, commercial, industrial and income‑producing properties and explaining how taxpayers can appeal proposed values.

Harrison said the office used arms‑length sales from 2022 through July 2025 and three‑year statistical analyses to establish base rates. “This is just simply to assess value,” she said, emphasizing that reassessment is distinct from tax‑rate setting and that the process is required by state law to maintain fairness and uniformity across the county.

The presentation included class‑level changes staff proposed for 2026: Trevin Clark, the county’s real estate appraiser, said residential values rose about 57%, commercial and industrial values about 38% and income‑based apartment values about 22% compared with 2025 totals. Clark also listed five local solar projects by name and noted that Henry County assesses solar farms of 20 megawatts or less while the State Corporation Commission assesses projects of 20 megawatts or greater; he added that some projects can be exempt based on interconnection dates.

Agency staff described the technical approaches used for each class. Angela Wheeler summarized the residential mass‑appraisal model, which applied district factors across six districts plus property adjustments for size, HVAC, number of baths, exterior materials and depreciation (about 1% per year). For income‑producing apartments, staff said they used rent schedules (reported base annual rents of roughly $6,600–$7,800 by unit type), a 5% vacancy assumption, a 55% expense ratio and a preliminary capitalization rate of 8.11% (loaded cap rate 8.66%) to convert net operating income into assessed value.

Ashley Harris reviewed the state‑required sales‑ratio study used to validate the reassessment. Harris said the county’s sales‑ratio was roughly 64–65% and that staff projects improvement to about 96% under the new assessments. She also explained “good sales” (the assessed value divided by sale price between 0.50 and 1.5) and noted the county expects the reassessment ratio to rise substantially.

Staff acknowledged operational challenges: the office reported it was two years behind on transfer work when the current team began, completed more than 10,000 residential sketches (about 15,000 including commercial) and undertook training to update systems and models. Harris said mailing of proposed assessment notices had been delayed by a printing issue but that staff confirmed notices would be mailed within two days; the notices will show the proposed 2026 value, prior‑year values, percentage change and appeal instructions on the back.

The appeals pathway was described in three steps. Harris said taxpayers should first contact the Henry County assessor’s office for an informal appeal (appointments available Monday–Wednesday, 9 a.m.–4 p.m.). Next is the Board of Equalization (staff said training for members begins March 19 and BOE hearings are expected in spring). The final option is circuit court; staff noted a taxpayer may file a circuit‑court appeal within three years after the tax year of the original assessment but warned that beginning at a higher level can foreclose earlier appeals.

Staff also reviewed relief programs and deferments. Elderly/disabled tax relief is available with household income and net‑worth limits the office cited (household income not to exceed $24,000 and net worth not to exceed $50,000). Veteran relief was described as available for 100% service‑connected disabled veterans. Land‑use deferments were explained: agriculture/horticulture/open‑space deferments generally require at least five qualifying acres; forestry deferment requires a management plan with the state forester and at least 20 acres.

The county closed by inviting taxpayers to call the assessor’s office with questions once notices arrive and reiterated that reassessment aims to distribute tax burdens fairly across the locality.

What’s next: staff said notices will be mailed imminently and encouraged residents to review the back of their notice for appeal instructions and to schedule an informal review with assessor’s office staff.