County Assessor's Office
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North Carolina law requires that all real property be assessed at fair market value as of January 1st of a revaluation year. It is the function of the Real Property Appraisal Division to list, discover, assess, and process appeals for ad valorem tax purposes of more than 360,000 parcels of real estate. The division identifies real estate parcels, inventories characteristics, estimates a fair market value, notifies owners of value changes, and processes appeals of values.
Real Estate Taxes are based on the assessed valuation of the real property as of the date of the latest countywide reappraisal (2011) divided by 100 and multiplied by the tax rate.
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