Flagged in Issue 6 and worth carrying forward given how rare a six-decade reassessment gap is. Property owners here are facing a valuation reset with essentially no recent comparable cycle to anchor expectations - a more extreme version of the "first revaluation since before the pandemic" pattern this publication documented in North Carolina and New Castle County, Delaware. Formal appeal hearings began August 4 and run through October, with new assessments certified November 14. Rates fall as values rise to keep the process revenue-neutral for taxing bodies, but rates are not set until after certification, meaning owners appeal a value without knowing the rate.

Source: Issue 6 MB platcard.