[{"_1":2,"_88":-5,"_89":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6604101,"mediaKeyId","2994493-b3334f7fc91e1723146a1cedcf03f8fd","parentId",2994493,"title","Board of Equalization approves reappraisal plans, compliance audits and appraisal ratios","audioSeconds",276,"startMs",536000,"endMs",812000,"viewUrl","/Search/View?dp=1&key=2994493-b3334f7fc91e1723146a1cedcf03f8fd&start=536&end=812","thumbnailUrl","https://assets.pipeline.soar.com/2994493-b3334f7fc91e1723146a1cedcf03f8fd/thumbnail_536000.jpg","articleUrl","/articles/6604101/Tennessee/Board-of-Equalization-approves-reappraisal-plans-compliance-audits-and-appraisal-ratios","mediaUrl","https://secure.pipeline.soar.com/6604101-58048a5421e2731210841f2d4305bdec/orig.mp4?Expires=1770759395&Signature=H0LUl2GdX2j6Zn-ayw3Y8R0You6c65~VxvPfEOUco9xpL4CVD314aEx9pAHLTwXi5CahRF56rGbu2HAzyUdMwNes6AdYMGVAPlxZI13JZRu4EapWf~~EMynGoIYg3aPbysOhXN84Nl0f4xPDRpUm-1Fvwr7wJ0HVNJjdr4067G2IVKSz90emsbW1HateXJiNE-1o0Q3z0CtBtAopSk4mxQvFZ-lTX5aTVtaJTFjnTYm0n1vOUHhwdI67bQE0m87n7PRe0enyRYifBmxyoFii2Z6DcnAeix9t8oWa8ye6lIE~73-pvJ50RmXkqg5uoN-QKFrTsb46MOOj9uqp2VzZig__&Key-Pair-Id=KUT5TJCACFTXG","author","Board of Equalization","date","2025-04-15T16:00:18.943Z","article","The Tennessee State Board of Equalization voted on several routine but substantive items during its meeting, approving minutes, professional designations, county reappraisal plans and statewide appraisal-ratio work.

The board approved the minutes from the March 4, 2025 meeting; a motion and second were recorded and the roll call returned affirmative votes. The board recognized eight individuals who had met requirements for the Tennessee Master Assessor (TMA) certification; Christina Gregg, training coordinator with the Division of Property Assessments (DPA), presented the designations and the board approved them.

On county reappraisal plans and programs, Macy Brower, assistant director for DPA, told the board that Tennessee Code Annotated requires each county to prepare a plan for reappraisal for board approval. For the 2025 tax year, DPA reported 20 counties had completed revaluations and it had received reappraisal plans from 17 of those counties. Two counties that completed reappraisals in 2023 requested amendments to their approved cycles: Blount County requested a move to a three-year reappraisal cycle (revaluing in 2026) and Hardeman County requested a move to a four-year cycle (revaluing in 2027). The board approved the reappraisal plans and the requested amendments.

The board approved the report of personal-property compliance plans. DPA said it had received plans this year from all 95 counties; those plans list audit methods and the number of tangible personal property accounts scheduled for audit. The board approved DPA’s request to accept those plans and file them in the DPA office.

The board also approved the Division’s 2024 tax-aggregate report and accepted the Division’s resolution certifying appraisal ratios and current-value update (CVU) factors for the 2025 tax year. Trevor Wallace of the Division reported DPA completed statutory appraisal-ratio studies for 38 counties for 2025; three counties (Chester, Crockett and Wayne) were identified as requiring CVU updates because their median ratios were below 90 percent of market value. DPA’s memo also noted that 20 counties that underwent reappraisal are reflected at 100 percent in the report and the remaining 34 counties had no scheduled activity for 2025 and remain at last year’s ratios. The board approved the resolution and the CVU update factors contained in DPA’s memo.

Each of the items listed above was presented by DPA staff and approved by motion and roll-call. No substantive amendments or defeats were recorded for these items during the meeting. The meeting concluded with a motion to adjourn that carried on roll call.

Votes at a glance (approved items):
- Approval of minutes (March 4, 2025): motion passed by roll call; mover/second not specified in transcript.
- Assessment designations: recognition of eight TMA certifications presented by Christina Gregg; approved by roll call.
- Reappraisal plans and program approvals: DPA presentation by Macy Brower; approved. Amendments requested by two 2023 reappraisal counties: Blount County moved to a 3-year cycle (revalue 2026); Hardeman County moved to a 4-year cycle (revalue 2027).
- Personal property compliance plans: plans from all 95 counties accepted and filed; approved by roll call.
- 2024 tax-aggregate report: approved by roll call.
- Resolution certifying 2025 appraisal ratios and CVU factors: approved by roll call. DPA reported 38 counties completed ratio studies; Chester, Crockett and Wayne require CVU updates; 20 reappraisal counties at 100%.
- Adjournment: motion carried by roll call.

Motions were moved and seconded as recorded in the transcript; the minutes note roll-call approval for each item but the transcript does not consistently capture the specific names of motion makers or seconds for every motion.","mediaType","Video","parentTitle","State Board of Equalization - 4/14/2025","oneSentenceSummary","The Tennessee State Board of Equalization approved routine items including minutes, assessment-designation recognitions, county reappraisal plans (amendments for Blount and Hardeman), personal property compliance plans for 95 counties, the 2024 tax-aggregate report, and resolution certifying 2025 appraisal ratios and current-value updates (CVUs).","taxTitle","Board of Equalization, Deparments in Office of the Governor, Organizations, Executive, Tennessee","taxId",36501,"location","Tennessee","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6604106,"Public commenter warns shorter reappraisal cycles could reduce sales-ratio studies",172,76000,248000,"/Search/View?dp=1&key=2994493-b3334f7fc91e1723146a1cedcf03f8fd&start=76&end=248","https://assets.pipeline.soar.com/2994493-b3334f7fc91e1723146a1cedcf03f8fd/thumbnail_76000.jpg","/articles/6604106/Tennessee/Public-commenter-warns-shorter-reappraisal-cycles-could-reduce-sales-ratio-studies","https://secure.pipeline.soar.com/6604106-28747ddc22d283278c561ab42f72eef2/orig.mp4?Expires=1770759395&Signature=lwscC4UuwTzf7VDzKJj2EpxHPR8YiPwhm7V5oDsddYDtrCSBjfoUCNvvb3plTx6rcz5RpSanbqlu9prnpTuXqSLyxttWgXXWkjXiORp3pXOS3x2j35b5hB74JmBTTBhdrzgLjKvMmZa3~eM1WWcILAw3ijiM4XtkmqQcINmgdr0uV1zPBPrN-HgNPY1HuOLWdQwSU821m-xOlsnaOEc~JBHJfZolgK5gSRrDYnXcyM8fFPjrlbY2ySyrzphI7GMziMb7bAVcs3AnlY0exuLEl5seZIYA0Gokcfobmv9eFsF26sorm5PFRy-phQgJoqhUguNOtb1V~Vd1Qu0~q0hj9w__&Key-Pair-Id=KUT5TJCACFTXG","Mister Scruggs, appearing virtually before the Tennessee State Board of Equalization, urged the board to consider how some counties’ moves to shorter reappraisal cycles could reduce how often sales-ratio studies are performed.

Scruggs, who said he is with the law firm Evans & Petree and represents thousands of Tennessee taxpayers, told the board he has been following county reappraisal-cycle changes and believes the Division of Property Assessments (DPA) does not perform a sales-ratio study in a county’s reappraisal year. He said that if a county moves to a three-year cycle the DPA typically would not perform a sales-ratio study in the reappraisal year or the following year, and that a two-year cycle could lead to extended periods without any sales-ratio study.

\"In a 2 year cycle, the first year, the reappraisal year, the DPA does not do a sales ratio study. The second year, the presumption is that the ratio is the same as the reappraisal year,\" Scruggs said. \"I was involved in the federal litigation that was the origin of the sales ratio studies by the state board. I think this might be problematic… I would ask all to think about that, especially the 2 year situation.\"

Scruggs named counties he had observed moving to shorter cycles during his remarks, including Blount, Sullivan and Davidson, and asked the board to consider whether the pattern he described could leave counties without a sales-ratio study for multiple consecutive years. He did not present documentary evidence at the meeting; DPA staff did not take action in response during the public-comment period.

The board did not take action on the comment during the meeting; the agenda moved to routine approvals following public comment.

Scruggs’s remarks referenced the historic role of sales-ratio studies in Tennessee, noting federal litigation historically prompted the state to require periodic ratio studies; he urged the board and DPA staff to consider whether shorter county reappraisal cycles create unintended gaps in those studies.

No formal motion or board directive resulted from the comment. The board’s docket continued with staff presentations and routine roll-call approvals later in the meeting.","A public commenter told the Tennessee State Board of Equalization that counties shifting to two- and three-year reappraisal cycles may result in years without required sales-ratio studies, potentially raising compliance concerns tied to earlier federal litigation that spurred the studies.","actionData","errors"]

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Board of Equalization approves reappraisal plans, compliance audits and appraisal ratios

Public commenter warns shorter reappraisal cycles could reduce sales-ratio studies