Carter County approves switch to continuous four‑year reappraisal cycle, assessor’s plan

The Carter County Board of Commissioners on Feb. 17 approved a reappraisal plan and a resolution to move the county to a continuous four‑year property reappraisal cycle.

Property Assessor Shane Simerly told commissioners the office needs two additional full‑time employees to shift from the current five‑year cycle to a four‑year cycle and to complete data and inspections on schedule. The commission voted to approve the reappraisal plan; the motion passed with 17 yes votes and three no votes.

Separately, the commission adopted Resolution 902 authorizing a continuous four‑year reappraisal cycle. The resolution passed 19‑1, with Commissioner Brad Johnson casting the lone no vote. Commissioners who opposed the plan at the reappraisal‑plan vote did not provide further public comment in the minutes excerpt.

The change shifts the county’s regular reassessment calendar and is intended to keep assessed values more current; the county did not adopt a tax rate change as part of these motions. The assessor requested the additional staff to perform inspections and valuation updates under the accelerated schedule; the motion approving the plan referenced staffing needs but did not specify hiring timelines or funding sources within the motion text.

Next steps indicated in the meeting record include administrative steps to implement the reappraisal schedule and coordinate budget adjustments as needed. The commission did not record further debate on the implementation timeline in the minutes excerpt.