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after the reassessment, property tax yield can’t be more than 101 per cent of what it was the previous year without going through budget advertisement procedure mandated by the state, Forberg noted.
He again told the supervisors that they can wait to reassess in 1981 with the new appraisals reflected on the 1982 tax bills or they can reassess this year and use the services of trained appraisers from the State Department of Taxation.
State appraisers won't be available after this year and if the county waits, it will have to hire more expensive appraisers from a private firm, Forberg said. He added that his department plans to maintain a directory of competent personnel to recommend to counties.
Most rural counties like Rappahannock which have made the switch to 100 per cent assessment have also adopted land use taxation at the same time, said Forberg, noting that Madison, Culpeper, Clarke, Warren, Page and Fauquier have all followed this route.
90.4%