County advances two‑year reappraisal cycle after assessor warns of prior 17% equalization loss
February 13, 2026 | Blount County, Tennessee
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The Blount County Commission workshop advanced a resolution (262012) to adopt a continuous two‑year property reappraisal cycle after a lengthy explanation from the county property assessor and questions from commissioners.
Todd, the county property assessor, told commissioners the change would reduce large swings in market values and eliminate the state equalization ratio that recently reduced the county's tax base. "This past we had a reappraisal in 2023. We had a equalization ratio from the state in 2025 that was, 17%. So that cost the county $1,800,000," he said, describing the fiscal impact on county revenue.
Commissioner French sought clarification on how more frequent reappraisals would benefit taxpayers and what dollar savings the county would realize. Todd explained frequent reappraisals "benefit taxpayers," reduce dramatic swings in valuation, and avoid the state ratio that can reduce assessed values. He also explained how personal property assessments for businesses are handled and noted that the equalization ratio affected veteran and low‑income tax relief programs: "So last year, the veteran relief program was cut by 17%."
Another commissioner asked how businesses would be affected; the assessor said that businesses still submit personal property filings and that the ratio changes the effective assessment and relief they receive. "As long as they file on time, they get the ratio," he said, while warning that eliminating the ratio would remove that particular annual deduction.
The workshop advanced Resolution 262012 to the full commission; the clerk recorded the workshop vote as 17 yes, 1 no and 1 abstention when moving the item forward.
The resolution now goes to the full commission for final consideration. If enacted, the county would begin conducting reappraisals on a continuous two‑year cycle, the assessor said, with the stated goal of stabilizing valuation swings and reducing the need for state equalization adjustments.
Todd, the county property assessor, told commissioners the change would reduce large swings in market values and eliminate the state equalization ratio that recently reduced the county's tax base. "This past we had a reappraisal in 2023. We had a equalization ratio from the state in 2025 that was, 17%. So that cost the county $1,800,000," he said, describing the fiscal impact on county revenue.
Commissioner French sought clarification on how more frequent reappraisals would benefit taxpayers and what dollar savings the county would realize. Todd explained frequent reappraisals "benefit taxpayers," reduce dramatic swings in valuation, and avoid the state ratio that can reduce assessed values. He also explained how personal property assessments for businesses are handled and noted that the equalization ratio affected veteran and low‑income tax relief programs: "So last year, the veteran relief program was cut by 17%."
Another commissioner asked how businesses would be affected; the assessor said that businesses still submit personal property filings and that the ratio changes the effective assessment and relief they receive. "As long as they file on time, they get the ratio," he said, while warning that eliminating the ratio would remove that particular annual deduction.
The workshop advanced Resolution 262012 to the full commission; the clerk recorded the workshop vote as 17 yes, 1 no and 1 abstention when moving the item forward.
The resolution now goes to the full commission for final consideration. If enacted, the county would begin conducting reappraisals on a continuous two‑year cycle, the assessor said, with the stated goal of stabilizing valuation swings and reducing the need for state equalization adjustments.
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