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Bedford County commissioners adopt continuous five‑year reappraisal cycle
Summary
On Feb. 10 the Bedford County Board of Commissioners unanimously adopted Resolution No. 26-15 to move to a continuous five-year reappraisal cycle under Tenn. Code Ann. § 67-5-1601, beginning July 1, 2026, with a countywide revaluation scheduled for tax year 2031.
The Bedford County Board of Commissioners unanimously approved Resolution No. 26-15 at its Feb. 10 meeting, authorizing a continuous five‑year reappraisal cycle for property tax purposes.
The resolution, placed on the agenda by the Finance Committee, directs the county to begin on-site reviews of parcels over a four-year period starting July 1, 2026, followed by a revaluation for tax year 2031. The resolution cites Tenn. Code Ann. § 67-5-1601 as authorization for moving from the traditional six‑year cycle to the five‑year continuous cycle.
Commissioner Mark Thomas moved to adopt the resolution; Linda Yockey seconded. The motion passed unanimously by voice vote.
According to the resolution text included in the meeting packet, the continuous five‑year program will include sales‑ratio studies during the second and fourth years of the review cycle and will use sales‑ratio results adopted by the State Board of Equalization to help equalize assessed values, including commercial, industrial and certain personal property categories.
The resolution specifies the schedule and legal authority but does not list estimated costs or changes to staffing. The county clerk’s minutes record the adoption; the county will implement the review schedule beginning July 1, 2026, and perform the revaluation for tax year 2031.
Next steps: implementation details, staffing and budget implications were not specified in the minutes and will depend on subsequent committee or staff reports to the board.
