America's Property Tax Advisor

Reappraisal Change Reversed in
Shelby County, TN


Shelby County, Tennessee sought to be the first county in the state to move to a two-year property revaluation, saying it would even out increases and decreases in property values and recognize market growth as it occurs. During this year’s reappraisal, taxpayers were confronted with property values increasing sometimes as much as 20%-30%, according to County Assessor Melvin Burgess.


The Shelby County Commission voted 8-5 to move from a four-year to two-year reappraisal cycle last June. Local mayors, the Memphis Area Association of Realtors, and the Nation Association of Real Estate Boards opposed the change. “Some appeals take longer than two years,” the realtor associations wrote in a letter to the Shelby County Board of Commissioners and “there are too many unknowns and potential unintended consequences to support the proposal.”


The State Board of Equalization agreed with the concerns and voted October 13th to uphold the current four-year cycle. Therefore, Shelby County’s next revaluation will remain on schedule for the 2025 tax season.