County Commission Approves Changing Property Reappraisal Cycle to 4 Years

Hardeman County Commissioners voted to approve a resolution authorizing a continuous four year reappraisal cycle during its monthly meeting on February 18, 2025. Previously, the reappraisal process was completed every five years.

“I like the idea you’re contemplating by shortening your reappraisal cycle. It is the right thing to do. It is the right thing to do for your tax payers, your residential home owners, your agricultural land owners,” shared Tennessee Comptroller Jason Mumpower, who joined the Commission meeting virtually. “Moving in the direction of a shorter cycle is an excellent idea. I hope you will unanimously approve it. We will work with your assessor to be sure things go smoothly on this end.”

Learn more about why the reappraisal was changed by watching the full discussion during the County Commission meeting, starting at the 16 minute mark. {click here to watch}

In 2023, media students at Bolivar Central High School sat down with Hardeman County Assessor of Property Josh Pulse and created a public service announcement to inform the public about the basics of the reappraisal process. Read more about the process and watch the video here.

The resolution reads;

WHEREAS, Tenn. Code Ann. § 67-5-1601 establishes a general six (6) year reappraisal for updating and equalizing property values for every county in Tennessee for property tax purposes, and

WHEREAS, a six (6) year reappraisal program consists of an on-site review of each parcel of real property over a five-year period followed by revaluation of all such property in the year following completion of the review period and includes a current value updating during the third year of the review cycle and sales ratio studies during the second and fifth years of the review cycle, and

WHEREAS, Tenn. Code Ann. § 67-5-1601 provides that upon the submission of a plan by the assessor and upon approval of the State Board of Equalization, a reappraisal program may be completed by a continuous four (4) year cycle comprised of an on-site review of each real property over a three (3) year period followed by revaluation of all such property in the year following completion of the review period, and

WHEREAS, Tenn. Code Ann. § 67-5-1601(a)(3) authorizes a reappraisal plan specifying a schedule for continuous onsite review or photo review, not to exceed four (4) years, and

WHEREAS, the county legislative body of Hardeman County understands that by approving such a four (4) year reappraisal cycle, a sales ratio study will be conducted during the second year of the review cycle and the centrally assessed properties and commercial/industrial tangible personal property will be equalized by the sales ratio adopted by the State Board of Equalization;

NOW, THEREFORE, BE IT RESOLVED by the county legislative body of Hardeman County, meeting in Regular session on this the 18th day of February 2025, that:

PURSUANT to Tenn. Code Ann. § 67-5-1601, reappraisal shall be accomplished in Hardeman County by a continuous four (4) year cycle beginning July 1, 2023, comprised of an on-site review of each parcel of real property over a Four (4) year period followed by revaluation of all such property for tax year 2027.

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