DEERFIELD RESORT HOA LITIGATION
Deerfield News Connection
April 11, 2024
Tax Year 2024 County Assessment Change Notice
This has been on the Deerfield Resort on Norris Lake Homeowner Group Facebook page but for those of you who
may be unaware the county has mailed an assessment change notice to all property owners in Campbell County. Our property values have all increased, many disproportionately to their neighbors, however if you wish to discuss this assessment you may contact the Assessor of Property at (423) 562-3201 between April 8 and April 19. The discussions on Facebook say it is helpful to have the insured value of your home available and possible an appraisal or comparable values of our neighbors.
UPDATE: April 9
From Brandon Pardon: County Tax Assessor on Facebook
Last year's property tax rate was $2.0659 due to the reappraisal values the new PROJECTED Certified Tax is $1.192! I hope this helps everyone to understand that, like I have said, just because your value has increased (because of the market we are experiencing) does not mean your taxes will automatically increase at the same rate that your appraisal did.
From Brandon Pardon: County Tax Assessor on Facebook April 6
I would like to address some misinformation and misconceptions concerning the Assessment Change Notices that property owners recently received.
I am going to try to make this as plain as I can. Yes, your value may have doubled. No, that does not mean that your tax bill will also! It is state law that the tax rate cannot stay the same as last year’s rate! The tax rate will be lowered by the State Board of Equalization and the County Commission MUST adopt that rate. The Commission may choose to raise that rate. However, they must do so as a tax increase voted on by the commission.
For example, during the 2019 reappraisal, the tax rate was lowered from $2.25 to $2.0659. In the 2010 reappraisal, the tax rate was lowered from $2.00 to $1.76. The 2014 reappraisal was different due to the values going down. That year the tax rate went from $1.76 to $1.85. However, the commission voted in a tax increase that year raising it to $1.99.
This reappraisal was not done simply due to the radical changes in the housing market! This reappraisal was scheduled to be performed in 2024 after the 2019 reappraisal was completed. These value changes reflect the change in value from 2019 to 2024! This is not an attempt to make money for the county due to the radical changes in the housing market nationwide.
As stated in the notices you have received, you are welcome to give us a call to discuss your new value. We will be open Monday-Friday 8am to 4:30pm and Saturday 8am to 11:30am.
Please remember, I am not your enemy! I work for you and no one else! We are not here to force a value on you, we are only doing the job that I was elected to do and following the laws set by the State.
Copied from WLAF.com:
Property Assessor’s Office was Inundated with People Concerned with their New Values
Over the weekend Campbell County property owners received a letter in the mail titled “Assessment Change Notice.”
This is not a tax bill, according to Campbell County Property Assessor Brandon Partin.
The notice reflects the market value of a property determined during the county-wide revaluation program. Reappraisals are mandated by state statute.
Under state law a reappraisal cannot result in a windfall of revenue for the county, Partin said.
Receiving these notices has been jarring for some property owners. But just because a value went up doesn’t mean taxes will, he said. The only way property taxes can be raised is by a vote of the county commission.
Yesterday, the property assessor’s was inundated with people concerned with their new values.
Partin and his staff are available to discuss the new appraisals with property owners who have questions or who disagree with their new values.
They have been helpful, according to a property owner who didn’t want to be identified.
The man, who had several reappraisal notices with him, said he felt some of his appraisals were “fair” and the ones he disagreed with, the assessor’s office was working with him to adjust.
Property owners who still disagree with their new values after meeting with the assessor’s office may appeal to the County Board of Equalization.
The County Board of Equalization will meet beginning on June 3, to allow property owners who disagree with the new appraisal an opportunity to offer evidence supporting what they believe to be the actual value of their property.
Property owners still dissatisfied with their appraisal after meeting with the County Board of Equalization may then appeal to the State Board of Equalization.