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County assessor presents 4-year reappraisal plan; commissioners to vote Feb. 2 to transmit to state
Summary
Loudoun County's assessor presented a four‑year reappraisal plan and memorandum of understanding to send to the State Board for approval; the assessor recommended returning to a four‑year cycle and explained how the certified tax rate and truth-in-taxation process work.
A county assessment official presented the county's four-year reappraisal plan and a memorandum of understanding at the Jan. 20 workshop and said the materials will be on the Feb. 2 commission agenda for formal approval and transmission to the State Board.
The presenter explained that a "certified tax rate" is the mechanism used after reappraisal to preserve revenue neutrality under Tennessee's truth-in-taxation rules: when values rise,…
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