The Assessment Division is responsible for identifying, reporting and assigning a value to taxable property. These values are used to ensure equitable taxation across the County.
Local property taxes are based on the value of real property and certain types of personal property. It is the responsibility of the Tax Office to ensure that property values are assessed uniformly and equitably among all property owners throughout the County.
Assessment Tax Calendar
Important dates to remember:
January 1 - January 31: Required Annual Listing Period (2021 Personal Property Listing Period extended to February 28, 2021)
January 1 - March 31: Informal Property Assessment Appeals
April 1 - June: Formal Property Assessment Appeals (Hearings conducted by the Board of Equalization & Review and the N.C. State Property Tax Commission)
June: Board of County Commissioners adopt Tax Rate
July - August: Property owners receive annual Tax Bill.
September 1: Property Tax Bills are due.
January 5 : Last day to pay Tax Bills without interest
Schedule H-1 Billboards and Outdoor Advertising Structures