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Committee gives tentative approval to move county property reappraisal to four-year cycle

Sevier County Board of Commissioners — Intergovernmental Committee · March 5, 2026
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Summary

Mayor Waters and Vice Mayor McCarter presented a proposal to change the county's property reappraisal program to every four years with a review index every two years; the committee gave tentative approval pending any state requirement to act by the March Board meeting.

Mayor Larry Waters and Vice Mayor Bryan McCarter updated the Intergovernmental Committee on a proposed change to Sevier County's property reappraisal program. The proposal, stated in the meeting, would change reappraisals to a four-year full cycle with a review index every two years; the State also recommends this change.

Commissioner Carroll Rauhuff moved for tentative approval "if approval is not required by the State by the March Board of Commissioners Meeting," and Commissioner Rick Valentine seconded. The motion passed unanimously. The transcript does not record whether the assessor or staff provided additional valuation estimates, potential tax impacts, or an implementation timetable beyond the committee's conditional approval.