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State board approves reappraisal plans for 24 counties; four counties still lack local approval
Summary
The Tennessee State Board of Equalization voted unanimously to approve reappraisal plans from 24 of 28 counties scheduled for 2026 revaluation, while Coffee, Hawkins, Rutherford and Tipton remain without local approval; staff signaled possible special meetings and letters to county officials to accelerate approvals.
Tennessee State Treasurer David Lillard, vice chair of the State Board of Equalization, said the board unanimously approved reappraisal plans submitted by the Division of Property Assessments (DPA) covering 24 of the 28 counties scheduled for revaluation in 2026.
DPA presenter Macy Brower told the board that "DPA has received and completed its review of 24 of the 28 counties completing revaluation for 2026," and noted five amended plans and requests to change reappraisal cycles. Brower identified Roane, Anderson and Hamblen as filing amendments to add indexing and said McMinn and Obion seek to move from a five-year to a four-year cycle for a 2027 revaluation.
Brower also told the board that four counties had not yet obtained local approval: "Coffee, Hawkins, Rutherford, and Tipton." He said Hawkins submitted an approved, signed plan after the packet deadline and that Coffee had a scheduling mix-up that left the plan off a commission docket. Brower described Tipton as having unresolved local disagreement and said Rutherford's plan was held up by language clarifications staff requested.
Comptroller Mumpower urged outreach to local officials: "Would it be appropriate...to send a letter to the assessor copying the mayor and commissioners of these counties?" Brower agreed such outreach would be appropriate. Treasurer Lillard and other board members discussed the potential need for a special-called meeting to approve late submissions before the board's next regular meeting in August.
The board voted unanimously to approve the 24 plans presented, with the motion made and seconded during the meeting and recorded in a roll call by the clerk, Robin Pope.
Why it matters: Reappraisal cycles and indexing affect how property values and tax burdens are calculated at the local level. Delays in local approval can slow counties' ability to begin reappraisal work and may prompt the board to call special sessions or send formal notices to local officials.
Next steps: Staff will notify counties of the board's action, follow up with the four counties that lack approval, and may arrange a special meeting if late plans arrive before August.
