- Assessor site
- https://www.ncdor.gov/taxes-forms/property-tax/north-carolina-county-assessors-list ↗
- Search by
- office contact via the NCDOR roster
- Reassessment cycle
- County assessors (often titled Tax Administrator) under the MACHINERY ACT, at 100% of true value — set in the county's REAPPRAISAL year and then FROZEN until the next one. OCTENNIAL maximum cycle (8 years), with counties advancing to 6 and 4 (Wake now runs 3 — revalued 2024, next 1/1/2027); in counties of 75,000+ population a sales-assessment ratio below .85 or above 1.15 forces an early reappraisal. Each reval adopts a Schedule of Values.
- Reassessment trigger
- The reappraisal calendar is everything: between revals only physical changes, errors, or use changes move a value — sales do not. No caps; the shock lands all at once in the reval year.
- Personal & intangible property
- Business personal property IS taxed through the ANNUAL LISTING regime: list in January (due Jan 31; late penalties; discovery under G.S. 105-312 reaches back up to 5 years with a 10% penalty per elapsed listing period).
- CRE forecasting note
- Underwrite the reappraisal calendar, not the market — your effective ratio drifts every year the cycle runs. Appeals: informal review, then the county BOARD OF EQUALIZATION & REVIEW, whose filing window CLOSES AT ADJOURNMENT (convenes 1st Mon Apr - 1st Mon May; dates vary by county — calendar them for every holding); then Form AV-14 to the PROPERTY TAX COMMISSION within 30 days — a DE NOVO trial (Rules of Evidence; entities may appear through an officer or W-2 employee) where the record gets made, because the Court of Appeals reviews rather than retries. Taxes stay due during appeal (pay under protest). Present-use value land carries a 3-year rollback.
- Residential note
- Relief requires filings with the county (generally by June 1): the elderly/disabled exclusion (greater of $25,000 or 50% of value, income-limited), the circuit-breaker tax deferral (a lien — the last 3 years of deferred tax come due on transfer), and the $45,000 disabled-veteran exclusion. Appeal at reappraisal: informal review, then the Board of Equalization and Review BEFORE IT ADJOURNS — call the county for this year's dates.
APPEAL DEADLINE — The county-level window CLOSES AT THE BER'S ADJOURNMENT (varies by county, convening 1st Mon Apr - 1st Mon May); then Form AV-14 to the Property Tax Commission within 30 days — a de novo trial where the record gets made.
RATIO CAUTION — Values are FROZEN between reappraisals (4-8 yr cycles) — your assessment-to-market ratio drifts every year, and counties of 75,000+ face forced early revals past .85/1.15.
FILING REQUIRED RELIEF — January listing (due Jan 31, penalties + discovery); exclusion/circuit-breaker applications by June 1; PUV applications during the January listing period (or within 30 days of a reval value notice); PUV carries a 3-year rollback.
Note: The Alleghany County Assessor's office in Sparta handles values here — call 336-372-8291 for this year's Board of Equalization & Review dates (the appeal window closes when that board adjourns). Values are set at reappraisal and hold steady in between; business property gets listed each January (due Jan 31). The link above is the state's official assessor roster — it carries every county office.
Primary sources: NCDOR Appeals Handbook, appeal-process page + AV-14; NCDOR reappraisal course; UNC SOG Machinery Act bulletin; NCDOR official County Assessors List; G.S. 105-286/-317/-312 (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.