​The Milestones​

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• 1976 – R76086
  $12,500 set aside to protect county interests in a reassessment. Passed

• 1981 – R81313
  County executive authorized to borrow against a line of credit for reassessment. Tabled

• 1984 – R84025
  Council opposed state bill cutting property tax revenues after reassessment. Undecided

• 1985 – R85397
  Landmark: refunds issued for reassessment-related exemptions. Passed

• 1991 – O91171
  $53,425 appropriated to study reassessment methods. Passed

• 2015 – O15043 / O15046 / O15047 / O15051 / O15052
  Five attempts in one year to create funds or require reassessment. All Withdrawn or Defeated

• 2019 – O19016
  Reassessment Reserve Account finally created in law. Passed

• 2021 – R21110 / O21014 / O21078 / R21135 / R21027
  Tyler Technologies hired; $26.64M shifted into the reassessment reserve; $8M appropriated; project formally added to capital program. Passed

• 2023 – O23025 / R23055
  $7M appropriated; support for a state mandate requiring reassessment every five years. Passed

• 2024 – O24055 / O24118
  $13M shifted to police pay and capital costs. Passed

• 2025 – O25014 / O25020 / R25069 / O25095 / O25099
  Pay plans, deadlines, and appeals system updated. CFO granted power to abate penalties. Mostly Passed (one introduced)

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The Pattern​​​

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• Starts & Stops: 1976–2015 was defined by aborted attempts — withdrawn bills, failed funding, or studies that never moved.

• Breakthrough: In 2019, the reserve account was finally locked in.

• Big Spend: 2021 opened the door to Tyler Technologies, moving reassessment into the modern era — but also tied the county to high-cost contracts.

• Ripple Effect: From 2023 on, reserve dollars began bleeding into other uses — police pay, capital budgets — diluting the very fund meant to stabilize taxes.

• Today: Appeals, abatements, and penalty relief are front and center. The money is moving faster than the message.

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The Bottom Line 

 

Reassessment has always been less about numbers and more about politics. When leaders delayed, homeowners paid later. When they spent, it often went sideways. The record shows this truth: reassessment isn’t a technical issue — it’s a test of trust.