Benton County adopts four-year property reappraisal cycle over one dissent

Benton County commissioners voted 15–1 on Jan. 21 to adopt a continuous four-year property reappraisal cycle beginning July 1, 2025, under Tenn. Code Ann. § 67-5-1601. The measure, sponsored by County Mayor Mark Ward, was intended to accelerate the county’s schedule for on-site parcel review and revaluation ahead of the 2029 tax year.

The resolution states the four-year cycle will include on-site review of each parcel and a revaluation year following completion of that review period, with sales ratio studies in the second year of the cycle. Commissioner Melton moved the measure and Commissioner Nunnery seconded it. On the roll-call vote, 15 commissioners voted in favor; Commissioner Bain voted no; two members were absent.

Supporters said the shorter cycle provides more frequent updates to property values and can improve equity in assessment comparisons. The resolution references the statutory framework in Tenn. Code Ann. § 67-5-1601 that allows counties to adopt a continuous four‑year reappraisal plan upon submission of an assessor plan and State Board of Equalization approval.

Opponents raised concerns about implementation workload and timing for staff and property owners; the transcript records a single dissenting vote by Commissioner Bain but does not include extended debate or a detailed amendment to the plan. The commission did not specify an implementation timeline beyond the July 1, 2025 start date in the resolution.

The item was adopted by roll-call vote; no separate implementation schedule or estimated cost was attached to the resolution in the meeting packet.