Today, many people across Lawrence County received their property reappraisal notices in the mail, and understandably, there has been a great deal of discussion surrounding them —

including discussion about the County Commission’s previous decision to move from a six-year reappraisal cycle to a four-year cycle.

I respect that commissioners can have differing opinions and vote differently on major issues. However, I also believe it is important for constituents to understand why many counties across Tennessee have moved toward a four-year reappraisal cycle and why many of us supported it.

When reappraisals are spread too far apart, property values can become significantly disconnected from the actual market. That often creates much larger jumps in assessed values once the reappraisal finally occurs. A four-year cycle helps make adjustments more gradual and more reflective of real market conditions over time instead of allowing values to build up for six years all at once.

There is also an important detail under Tennessee law that many people may not realize. Under TCA § 67-5-1601, counties operating on a five or six year reappraisal cycle are required to conduct a state-mandated “re-evaluation” every three years. In practical terms, that means if Lawrence County had remained on a six-year cycle, the Assessor’s Office would still have been required to perform re-evaluations more frequently — effectively creating a three-year adjustment cycle instead of four years.

Additionally, operating under that structure likely would have required additional staffing and resources within the Assessor’s Office in order to keep up with the shorter re-evaluation timeline, creating additional operational costs to taxpayers.

Most importantly, under Tennessee’s certified tax rate system, a higher appraisal does not automatically mean local government receives a massive increase in tax revenue. State law requires the property tax rate to be adjusted and “equalized” following reappraisal so the county generally receives the same overall revenue excluding new growth and new construction. In many cases, taxpayers could ultimately see bills that remain relatively close to what they previously paid once the equalized rate is established.

I know these notices created a lot of concern for many families today, and I truly understand why. Lawrence County is home for all of us, and these conversations affect real people, real homes, and real family budgets. My hope is simply that we approach this process with good information, patience, and a clear understanding of how Tennessee’s system actually works so nobody feels unnecessarily alarmed or misled.