Roane, Anderson assessors tell Oak Ridge council why a four‑year reappraisal may reduce sudden tax shocks

Roane and Anderson County property assessors presented to the Oak Ridge council a plan to move from a five‑year to a four‑year property reappraisal cycle, arguing the change would smooth sudden shifts in assessed values that occur when markets run ahead of the reappraisal schedule.

"Going to a four‑year reappraisal would drop a ratio,” the Roane County assessor said, explaining that the state’s current statutory options (four, five or six years) limit how often counties can update market values without special permission. She cited parcel counts (about 37,000 real‑property parcels in Roane County) and said Roane prepared staff and tools — including a December 2023/January 2024 EagleView flyover — to support more frequent reviews.

Anderson County’s assessor said his office is seeking similar imagery and has budgeted to acquire EagleView to reduce boots‑on‑the‑ground work and improve accuracy. Both assessors described plans to use a vendor (Deckard Technologies) to identify short‑term rental platforms (Airbnb/VRBO) to capture previously under‑reported taxable activity and hotel‑motel tax revenues.

The assessors explained mechanics: a reappraisal year is revenue neutral (except for new construction), the certified tax rate will be calculated in June to offset reappraisal increases, and homeowners have several administrative remedies — two weeks of informal review in May, county board of equalization appeals and judicial review — if they disagree with valuations.

Councilors raised concerns about senior homeowners and tax‑relief programs; assessors said eligible seniors must reapply annually and noted April is the month for senior tax‑relief applications. Both counties’ commissions approved the four‑year shift, but assessors said the state board of equalization must give final approval and that additional staffing and equipment would be required for a move to shorter cycles such as three years.