Alexander County’s next revaluation is underway, with reappraised property values taking effect on January 1, 2027. Tax Administrator Doug Fox and Jimmy Tanner of Tanner Valuation Group presented a revaluation update and schedule of values to the Alexander County Board of Commissioners at its July 13 meeting.
Tanner presented a PowerPoint explaining the revaluation process. He said North Carolina is a market-value state, where the goal of a revaluation is to adjust property tax values to current market value. State law requires property values to reflect 100 percent of market value when a revaluation takes effect.
He said the market value of residential property is established by buyers and sellers, while commercial property values are determined by rents, leases, and sales. The revaluation process analyzes market data from recently sold properties and develops valuation models that estimate the market value of comparable properties that have not sold.
Valuation notices are expected to be mailed to all Alexander County property owners in February or March 2027. Each notice will state the new assessed value as of January 1, 2027, and include information about the appeal process. Property owners who believe the assessed value is reasonable and fair will not need to take any action.
Tanner also discussed two pieces of state legislation that could affect the revaluation process: Senate Bill 889, which imposes a property tax reappraisal moratorium in certain counties in 2026, and House Bill 1089, a proposed constitutional amendment that would limit property tax increases by local governments.
Additional revaluation updates will be presented to the board later this year.
In other business:
• Billie Walker, Health Director, presented a health department update to the board. She reviewed the 10 essential public health services, which include monitoring health status to identify and solve community health problems; diagnosing and investigating health problems and hazards; informing, educating, and empowering people about health issues; mobilizing community partnerships to identify and solve health problems; developing policies and plans that support individual and community health efforts; enforcing laws and regulations that protect health and ensure safety; linking people to needed personal health services and ensuring the provision of health care when otherwise unavailable; assuring a competent public and personal health care workforce; evaluating the effectiveness, accessibility, and quality of personal and population-based health services; and researching new insights and innovative solutions to health problems.
Walker said the health department is focused on training and developing its current workforce while planning for future staffing and succession. Currently, 33 of the department’s 36 positions are filled. Sixty-seven percent of the management team is within 10 years of retirement, while 18 percent of all employees are within five years of retirement.
Unduplicated program participation totaled 5,293 for the 2025-2026 fiscal year, including 2,652 participants in the dental health program.
Commissioners approved a bad debt write-off of $4,465.40 for January through June 2026. Walker said bad debt represents the cost of previously provided services for which no payment was received from either the patient or the insurer.
• Commissioners recognized the Alexander Central High School varsity boys’ baseball team for an outstanding 2026 season. Under the leadership of Head Coach Pete Hardee, the Cougars won the Catawba Valley Easter Baseball Classic, posted a 9-1 conference record, captured the conference tournament championship, and came up just short in the Western Regional Finals.
• Commissioners approved one budget amendment presented by County Manager Justin Mundy. The amendment increases the sheriff’s office budget through the use of Federal Equitable Sharing funds for the purchase of night-vision goggles. It also increases the veterans service office budget to receive a grant from the N.C. Department of Military and Veterans Affairs.
• During the public comment period, two people were signed up to speak.
Andy Warren expressed his belief that the board should reopen public comment after making major decisions so citizens have an opportunity to respond.
Brian Whitener thanked the board for its continued support of the Alexander County Emergency Services Training Facility. He noted that a junior firefighter training program was held at the facility in May and was a great success.
• Commissioners approved the consent agenda, which included tax abatements and adjustments totaling $1,181.34 and tax refunds totaling $445.27; minutes from the June 1 and June 15 regular meetings, the June 1 Consolidated Human Services Board meeting, and the June 8 budget work session; the line-item transfer report for June and July 2026; renewal of the lease agreement for economic development office space; a resolution supporting the N.C. Division of Juvenile Justice and Delinquency Prevention’s legislative request for increased recurring funding for JCPC and other juvenile rehabilitation service programs; the DSS Energy Programs Outreach Plan for 2026-2027; the county employee training and certification reimbursement agreement; an agreement with the Town of Taylorsville to provide a school resource officer at Alexander Early College and the ACHS Student Success Center; an amendment to Section 92.04(7) of the county’s prohibited noises ordinance; and a request from Sheriff Chad Pennell to declare green-dot duty weapon sights as surplus.
The next regular meeting of the Alexander County Board of Commissioners is scheduled for Monday, August 3, at 6:00 p.m. at the CVCC Alexander Center for Education (Room 103). Regular meetings are recorded and may be viewed on the county’s Government Channel (Spectrum Channel 192) or the county’s YouTube channel. Meeting agendas, minutes, videos, and additional information are available on the county’s website at alexandercountync.gov/commissioners.