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Officials outline proposed reappraisal cycle change to every four years
Summary
Mayor Larry Waters and Vice Mayor Bryan McCarter reported, on behalf of Assessor of Property King, a proposal to change the county property reappraisal program to a four-year cycle with a review index every two years; the committee received the update with no formal action recorded.
Mayor Larry Waters and Vice Mayor Bryan McCarter updated the Budget Committee, on behalf of Assessor of Property King, on a proposed change to Sevier County's property reappraisal program. Under the proposal, full reappraisals would occur every four years with a review index in the intervening two-year periods.
"Mayor Waters and Vice Mayor McCarter updated the Committee, on behalf of Assessor of Property King, on a proposed property reappraisal program which would change the reappraisal program to every four (4) years with a review index every two (2) years," the transcript states. The committee received the briefing; no vote or formal action on the proposal was recorded in the meeting minutes contained in the transcript.
If the county pursues the change, it would alter the frequency of full property reappraisals used to set assessment values; the transcript does not record recommended implementation dates, exceptions, or estimated fiscal impacts.
