Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Reassessment topic
No spam. Unsubscribe anytime.
Consultant outlines 2026 reassessment process; county to notify taxpayers in November
Summary
Wampler Eanes consultant Gary Eanes told the Board the county uses 282 market areas for a mass appraisal and that reassessment notices are expected in early November; he emphasized reassessment equalizes tax burden but does not directly set tax rates, and noted appeals options for taxpayers.
Nelson County’s contracted reassessment consultant, Gary Eanes of Wampler Eanes Appraisal Group (now part of Vision Government Solutions), briefed the Board on the 2026 general reassessment process on Sept. 9 and said taxpayers should expect notices likely in early November.
Eanes explained state law requires periodic reappraisals (generally a four‑year cycle for counties of Nelson’s size) and that the firm will inspect properties that sold, verify data through field visits, and apply market adjustments by neighborhood or market area (Nelson is divided into roughly 282 market areas). He described the three standard valuation methods (cost, income, sales comparison) and said sales‑comparison is normally most reliable.
Eanes cautioned that a sales‑to‑assessment ratio that drops toward 70% can trigger reassessment requirements and noted other localities have seen assessment increases in large percentages; however, he told the Board, “just because someone receives a notice this fall indicating their property has increased by 20 or 40 percent, it does not mean their taxes will increase by the same percentage.” Tax rate decisions remain a separate budgeting process for the board.
He described appeal routes: informal hearings with the firm, appeals to the county’s Board of Equalization, and ultimately Circuit Court if needed. Eanes said assessors will use GIS and field checks to verify improvements and added that the Commissioner of Revenue maintains official records once assessment data are finalized.
Supervisors asked about frequency of reassessments and short‑term rental impacts; Eanes recommended maintaining a four‑year cycle and agreed short‑term‑rental (Airbnb) flips can influence local sale activity.
