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Committee backs twice‑annual real‑estate billing; board tables final action pending legal check

Smyth County Board of Supervisors · May 29, 2026
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Summary

The budget committee recommended switching to two real‑estate tax payments (June 5 and December 5, starting tax year 2027) to ease December strain; the board asked staff to confirm whether a public hearing is required and tabled a final vote.

The budget committee recommended amending the county’s taxation schedule to split real‑estate payments into two installments—June 5 and December 5—starting with the 2027 tax year, to improve cash flow and reduce citizen strain in December. Committee members reported the change would move part of the December liability into June; example math presented: if a taxpayer owed $500, $277 would be due June 5 and $250 due December 5 under the proposed split.

Supervisors asked whether a statutory public hearing is required to amend the schedule; the county attorney and staff agreed to research the legal requirement and return with an answer. The board chose to table a final decision until that legal question is answered and directed staff to bring the matter back at the next meeting. No penalty‑structure change was adopted at this meeting; staff noted existing collection and penalty rules would continue to apply and that many taxpayers already make monthly or early payments.