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File #: 24-525    Version: 1
Type: Business Status: Agenda Ready
File created: 7/18/2024 In control: Board of Commissioners
On agenda: 8/12/2024 Final action:
Title: 2025 Reappraisal Status Update
Attachments: 1. Presentation
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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2025 Reappraisal Status Update

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INFORMATION CONTACT: 

Vann Harrell, Tax Administration, Tax Administrator, 704-283-3748

ACTION REQUESTED:

Receive information.

PRIOR BOARD ACTIONS:

None.

BACKGROUND:

NCGS 105-286(a) requires counties to perform a countywide reappraisal at least once every eight years. The assessment level dictated by statute is market value assessments as of January 1st of the year in which the reappraisal is performed. The last reappraisal for Union County was performed in 2021. In August 2021, the Board of County Commissioners adopted a resolution authorizing the Tax Administrator to conduct a countywide reappraisal every four years. The purpose of the reappraisal is to ensure that fair and equitable assessments are maintained across all classes of property throughout Union County.

FINANCIAL IMPACT: 

None.