Assessor Judy Hickman and lead appraiser Levi updated commissioners on the county’s upcoming Jan. 1, 2027 reappraisal. Hickman said state law requires reappraisal and that failing to reappraise grows taxpayer inequities; she reported the county’s 2025 sales‑ratio study shows assessed values are, on average, about 44% below market value and encouraged residents to check property record cards online or at staffed town‑hall sessions.
Levi described public outreach (library and town‑hall sessions) and office hours at the courthouse to review cards and correct data (beds, baths, additions) before valuations are finalized. Hickman reiterated that revaluation changes property assessed values, but that county budget decisions set tax rates; commissioners discussed revenue‑neutral rate concepts and emphasized outreach to reduce surprises for property owners.