Anderson County adds indexing step to 2025 reappraisal plan to smooth property-value adjustments

The Anderson County Commission voted to attach an indexing method to the county's recently completed 2025 property reappraisal, a change county staff said will reduce the need for a second ratio study and smooth assessment changes for property owners.

Property Assessor Johnny Alley told commissioners the indexing step would effectively perform a second-year adjustment to bring properties to 100% of market value rather than conducting a separate ratio study; the process must be added to the plan approved by the state Division of Property Assessments and then certified by the State Board of Equalization.

State Division staff in attendance explained indexing is revenue neutral at the jurisdiction level because the certified tax rate is recalculated following indexing. Alley said indexing reduces sudden "sticker shock" for property owners by spreading adjustments across a shorter timetable and noted it had previously cost the county about $2 million over a four-year reappraisal cycle to perform multiple ratio studies.

Commissioners asked about coordination with Roane County for Oak Ridge properties and the additional staff needs to implement indexing. Alley said the county expects to add one or two positions to manage sales verifications and indexing-related workload; local cost-sharing with municipalities was discussed.

After discussion the motion to add indexing to the 2025 plan passed. County staff said the amendment must be submitted to the state board in April and that the county will return with implementation details and staffing requests.