While they acknowledged that periodic, annual, or continuous reassessments were essential for achieving and maintaining equity, each municipality should have the ability to decide how and how often to conduct reassessments, according to this group. Yet, even with flexible standards, additional resources such as a public education campaign would be needed to overcome barriers, like voter retribution over potential changes in assessed value and higher taxes.

Publishing a set of best practices would help assessors and directors identify what may work best for their municipality or county. As long as the standards were flexible, and the time, staffing, and resources were available, this group said that more municipalities could conduct reassessments.