The Real Property Division is responsible for the appraisal and assessment of the county’s 40,000 parcels.
Property owners are required by North Carolina General Statute 105-303(b)(2) to report all new construction and improvements/modifications made to real property (land and permanently affixed building/structures) within the preceding year, regardless of obtaining a permit with Code Enforcement, by completing a listing form no later than February 2, 2026. Any person who fails to list or list after the listing period will be subject to penalties prescribed by law.
2026 Real Property Listing Form
The Jackson County Tax Assessor’s Office recently conducted a countywide reappraisal of all real property in accordance with the provisions of North Carolina General Statutes 105-283 and 105-317. The reappraisal had an effective date of January 1, 2025. The purpose of a countywide reappraisal is to equalize the tax burden among property owners and all classes of property. The periodic reappraisal of real property equalizes the tax burden by ensuring all real property is assessed as its current, fair market value.
2025 Adopted Schedule of Values
2025 Adopted Schedule of Values - Present Use Value
Property Record Card Definitions
Reappraisal Article - January 9, 2025
Reappraisal Article - February 20, 2025
Reappraisal Presentation - February 13, 2024
Reappraisal Presentation - August 6, 2024
Reappraisal Presentation - January 7, 2025
Reappraisal Frequently Asked Questions
Appraisal staff from the Real Property Division are currently conducting physical inspections of properties in preparation for the 2029 reappraisal. The visit is to review the property details to ensure data accuracy. The visit will not change the current assessed value unless changes have been made to the property since our last inspection.
The 2026 informal appeal period has closed. Informal appeal results notices will be mailed by March 23, 2026. The formal appeal period will be open from March 23, 2026 – April 24, 2026. Please review the appeal process prior to submitting an appeal. Web fill appeal forms will be available only during the appeal period. Property record cards and queries can be obtained by visiting the property map viewer at https://gis.jacksonnc.org/rpv/.
