Smyth County is preparing to launch a comprehensive overhaul of its real estate reassessment process, a project county officials say is designed to correct the serious problems that plagued the 2024 cycle and rebuild public confidence in how property values are determined. Commissioner of the Revenue Bradley Powers has made it clear that the upcoming 2028 reassessment will be guided by accuracy, transparency, and accountability at every stage.
Powers acknowledged that the last reassessment left many citizens frustrated and uncertain. Inconsistent neighborhood coding, valuation irregularities, and a lack of clear communication contributed to widespread confusion and a sense that the process was neither fair nor reliable. He is determined not to repeat this. “The reassessment needs to be informative to the public,” Powers said. “The public needs to be able to trust the people doing reassessment and it should be done accurately.”
One of the most significant corrections involves neighborhood coding. Powers emphasized that this time, neighborhood coding will not simply be completed—it will be conducted according to internationally recognized standards. This ensures that neighborhoods are defined consistently, objectively, and transparently, eliminating one of the major sources of error and public concern during the 2024 cycle.
To achieve these improvements, Smyth County has contracted with Vision Government Solutions, a company with extensive experience in Virginia and a strong record of public engagement. Vision has worked with 97 Virginia counties and cities and employs more than 70 full‑time staff members in the Commonwealth. While the company’s vice president lives in Virginia, Powers noted that Vision also has multiple assessors and team members living throughout the region, including one who resides in Smyth County itself. This local presence, he said, ensures that the reassessment reflects the realities of the local market rather than broad statewide assumptions. Vision also acquired Wampler‑Eanes and Pearson Appraisal Services in December 2024, expanding its regional expertise.
Vision will bring an entirely new team of professional personnel to Smyth County for the 2028 project. Gary L. Eanes, a certified professional assessor and certified general real estate appraiser, will serve as the contracted assessor. Eanes is a Radford University graduate with extensive continuing education and numerous professional credentials according to the proposal materials available. He will oversee the establishment of true land values, a foundational step that determines how improvements and structures are valued later in the process.
Powers explained to Three County News that one of the most urgent reasons for a corrected and accurate reassessment is the county’s declining assessment performance rate. Using charts, diagrams, and data tools from his office, he showed that the 2024–2025 assessment was performing at only 81 percent. By 2025–2026, performance had dropped to 74 percent. This decline creates a widening gap between local assessed values and the state’s True Value Assessment, which is calculated using a standardized formula based on local assessment data.
Powers clarified how this affects county finances. The state determines the 100 percent value of public service properties, then applies Smyth County’s assessment ratio to calculate what the county can tax. When the ratio is low, the state’s formula shows a lower taxable value for Smyth County, which in turn reduces the amount of state funding the county receives. The state uses its determination of true value to calculate school funding, meaning that the lower the ratio, the more local money the county must come up with to fund schools. This is reflected in the Public Service Missed Levy, which grows as the ratio declines. Powers said this represents real, recurring losses to the county budget—losses that directly affect schools, infrastructure, and essential services.
He emphasized that state law requires properties to be assessed at 100 percent of fair market value. When assessments fall significantly below that standard, a reassessment becomes necessary to protect the county’s financial stability.
To prevent a repeat of the 2024 problems, Vision will implement internationally recognized neighborhood coding standards, conduct regular outlier reports to catch irregular valuations early, and rely strictly on Smyth County data to drive valuation models. “Accuracy is important,” Powers said, underscoring the importance of grounding the process in local market realities.
Oversight and accountability will be built into the project from the beginning. Powers plans to hold monthly project meetings and quarterly steering committee meetings to monitor progress, address concerns, and maintain clear communication with the public. He said the project will enter its early stages in the next few months as Vision begins preparing for the data collection phase.
One of the most significant improvements for the 2028 reassessment will be the launch of a new public‑facing website designed to provide transparency that was missing during the 2024 cycle. Powers indicated the website is currently in draft stages and will offer clear explanations of reassessment objectives, goals such as accuracy and equity, and the state codes and methodologies that guide the process upon launch. Vision’s proposal outlines what it calls a “proven public relations program,” emphasizing early and ongoing engagement with taxpayers. The company says its materials are designed to provide a smooth and well‑explained reassessment experience for all residents.
The website will also offer practical tools for property owners, including the ability to book inspection appointments and informal reviews online. Residents will have access to parcel data, property attributes, sketches, GIS layers, and property record cards. Vision will translate complex quantitative data into public‑friendly formats using infographics, color‑coded maps, and progress markers that show where the project stands at each stage. Many citizens felt helpless after the last reassessment inflated property values and underperformed in the years that followed. Vision’s proposal directly addresses that concern, stating that the goal of a reassessment program is to provide equity to the taxpayer base, making communication and transparency the foundation of a successful project.
The timeline for the reassessment spans two years. Data collection will begin in August 2026, followed by field work in August 2027. Assessment notices will be mailed to property owners the following January. These notices will focus on property values only, not tax rates, which are set later in the budget process. For the first time, the mailing will include an equalized rate, a hypothetical tax rate showing what the county would need to charge to generate the same revenue as before. This will give residents a clearer understanding of how their new values relate to potential tax impacts before public hearings begin.
Powers said the 2028 reassessment is not just a routine update but a necessary correction to restore fairness, accuracy, and public trust. He added that while citizens may not always agree with the final value placed on their property, they should be able to trust the methodology behind it and have confidence that the process was fair, consistent, and rooted in sound standards. “Even if someone disagrees with the number,” Powers said, “I want them to be able to say they understand how we got there and trust the process that produced it.”
He noted that some commissioners in other counties avoid discussing reassessments publicly, but he believes strongly in openness. “I take my role seriously and want to help our citizens understand as much as possible,” he said. Powers plans to begin public outreach and education efforts this fall and winter to help residents prepare for the upcoming changes.
“Our goal is to get values as accurate as possible so the county can set the lowest tax rate needed to meet budget needs,” Powers said. “Accuracy protects our schools, our taxpayers, and our future.”
