McMinn County adopts continuous four‑year property reappraisal cycle

The McMinn County Board of Commissioners voted March 19 to adopt a continuous four-year property reappraisal cycle, a change from the state’s general six-year schedule. County Mayor John M. Gentry presented Resolution 26-017, which the commission approved by voice vote after Budget Committee review.

Under the resolution, the assessor will perform continuous on-site review of real property over a four-year period beginning July 1, 2023, followed by a revaluation of all such property in the fourth year and a reappraisal for tax year 2027. The resolution cites Tennessee Code Annotated §67-5-1601 and specifies that a sales ratio study will be conducted during the second year of the review cycle and that centrally assessed and commercial/industrial tangible personal property will be equalized using the sales ratio adopted by the State Board of Equalization.

Commissioner Jerry Millsaps moved adoption of the resolution and Commissioner Tim King seconded; the motion carried by voice vote. Mayor Gentry told commissioners the county understands the State Board’s oversight role and the schedule for required studies and updates.

The move to a four-year cycle means county staff and the assessor’s office will perform ongoing parcel reviews over successive years rather than concentrating reviews on the state’s six-year timetable. The resolution states the program will begin on July 1, 2023, and results in a countywide revaluation for tax year 2027. The commission did not record additional implementation funding or timeline changes in the minutes beyond the statutory requirements described in the resolution.

The commission’s action was procedural and sets the schedule for property valuation updates that affect tax assessments; it does not itself change tax rates. The next steps will be execution of the assessor’s plan and the state-required sales ratio studies described in the resolution.