Union County assessor briefs Alcester council on sales ratios, appeals and new exemptions

Sherry Mosquay, Union County director of equalization, told the Alcester City Council the assessor’s office found “no statistical increases for the 2026 tax year” countywide for residential parcels, though some commercial and land values were adjusted in specific towns.

Mosquay walked the council through the office’s sales-ratio process, showing historical ratios for Alcester and examples where assessed values lagged sale prices. “We started the year at 86.97. We ended at 88.04, which still needs to be audited by the Department of Revenue,” she said, describing how the county calculates a sales-ratio and when a statutory statistical increase is required. She emphasized that the ratio affects the taxable value and offered concrete sale-to-assessment examples to illustrate the impact on homeowner tax bills.

The presentation included details on appeal procedures and local-board responsibilities. Mosquay explained the PT-17 appeal form process and urged local boards to review comparable sales and documentation when taxpayers appeal assessments. She also reviewed exemption and deferment programs, including the elderly freeze and a disabled-veteran exemption, and said the county will mail annual notices for continuing eligibility.

Mosquay also summarized provisions of Senate Bill 216 affecting owner-occupied properties through 2031, including a countywide cap that limits raising owner-occupied class totals by more than 3% in certain years. She described how that law changes when remodeling or additions count as growth. Mosquay closed by offering the assessor’s office’s assistance to residents and local finance officers during appeal season and providing contact information for follow-up.