Reassessment Frequency Set by State or Local Law
The frequency of property tax reassessment depends on the laws of the specific state or local jurisdiction. Some areas reassess annually, while others operate on longer cycles or only reassess upon transfer or development.

• Annually or biennially in jurisdictions with regular valuation updates
  
• Every 3–5 years in areas with cyclical reassessment policies
  
• Upon sale, subdivision, or new construction in jurisdictions using event-driven reassessment
  

Triggered by Changes in Ownership or Use
Even in areas without annual reassessment, the land is typically reassessed whenever it is sold, developed, or rezoned, which can cause a significant increase in its assessed value.

• Reassessment occurs after building permits are issued or improvements are made
  
• Zoning upgrades or new entitlements may trigger a revised valuation
  
• Property transfers often reset the assessment to match market value
  

Verified Through the County Assessor’s Office
Reassessment schedules and policies are maintained by the local county assessor. They provide guidelines on how often land is reviewed, how value changes are calculated, and what events trigger interim reassessments.

• Property owners receive assessment notices when values change
  
• Assessment records are public and accessible online in most jurisdictions
  
• Appeals can be filed if reassessed value is believed to be inaccurate