How does the County conduct the reassessment of properties?
The County currently reassesses every 2 years with the new assessed values becoming effective July 1 of even years. The assessment of property is conducted over a 1-year period and is currently contracted by the County to a third party professional assessment company. This company is required by contract to visit every property in the County taking record of all structures and updating and/or ensuring the accuracy of the information maintained in the records of the Commissioner of the Revenue for tax assessment purposes. This firm also prepares an analysis of all sales that occurred in the County for the past year excluding transfers considered to be “less than arms length” and computes an average market adjustment for the various types of property held in the various areas of the County. The Board of Supervisors appoints a 5 member Board (Board of Assessors) who is responsible for the management of the process and oversight of the contracted firm. These members are citizens of the Cou
