Macon County is considering waiting another two years to perform revals. This time, the reason is simply that not enough sales are taking place. Tax assessor Richard Lightner argues the insufficiency of data for market analyses is expected to lead to costly legal appeals. Jackson County intends to move ahead with its 2013 reval. An article in the Smoky Mountain News points out that both counties are characterized by dense areas of McMansions that support maybe half or so of the tax base. By postponing the reval, Macon hopes to keep the tax burden on the shoulders of the wealthy; whereas the second half of this sentence is obvious.