Henderson County assessor lays out 2027 reappraisal plan, appeals timetable
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Summary
Assessor Kevin Hensley told commissioners the county will reappraise all real property effective Jan. 1, 2027, with notices mailed mid-February, an informal appeal period through April 14 and Board of Equalization & Review hearings April 15–May 14.
Kevin Hensley, Henderson County Assessor, told the Board of Commissioners on Feb. 18 that the county will conduct an in-house mass reappraisal with an effective date of Jan. 1, 2027, and a goal of valuing real property at 100% of fair market value.
Hensley said Henderson County has about 71,150 parcels and that field visits and sales reviews completed from 2023–2025 provide the data foundation for the reappraisal. He reported 6,621 qualified sales since Jan. 1, 2023, and said those transactions will be used to calibrate model values. “The goal of the 2027 Reappraisal is to appraise all real property at 100% of its fair market value as of January 1, 2027,” Hensley said.
Hensley outlined key dates: reappraisal notices will be mailed in mid-February; taxpayers may file an informal appeal with the Assessor’s office through April 14, 2027; the Board of Equalization and Review (BOER) will convene April 15 and adjourn May 14, 2027; and the Schedule of Values will be publicly presented and adopted in October–November 2026. He noted the county conducts reappraisals every four years to maintain assessment ratios within the state-prescribed range.
Tax Collector Luke Small answered a Board question about exemptions, saying roughly 2,400 parcels (about 3%) currently receive exemptions, representing just under $2 billion of the county’s approximately $25 billion in assessed value. Hensley said as of Jan. 1, 2026 the county’s sales-assessment ratio was 86.995%, and that the reappraisal seeks to bring values to the statutory target.
Hensley also described taxpayer assistance options: an online portal, telephone support, in-person visits, and the informal appeal process that includes an on-site review by an appraiser. He encouraged taxpayers who disagree with mailed notices to file an informal appeal by the April 14 deadline; appeals filed timely will proceed to the BOER if unresolved.
The presentation closed with a tentative reappraisal timeline for staff training, public outreach and draft Schedule of Values hearings in the fall of 2026. The Board did not take separate action on the presentation; several commissioners asked staff to emphasize public information and clear instructions for appeals.
The Assessor’s office will mail notices and accept informal appeals per the timeline presented.