Real Property
The Real Property Division is responsible for the appraisal and assessment of the county’s 40,000 parcels.
Listing
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 January 31 ,2025. Any person who fails to list or list after the listing period will be subject to penalties prescribed by law.
2025 Real Property Listing Form
Reappraisal
The Jackson County Tax Assessor’s Office is currently conducting a countywide reappraisal of all real property in accordance with the provisions of North Carolina General Statutes 105-283 and 105-317. The reappraisal has 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 Proposed Schedule of Values
2025 Adopted Proposed 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
Appeals
The 2025 real property appeal period closed on May 14, 2025 at 5:00 PM ET. The 2026 informal appeal period will open on January 1, 2026. All timely filed Board of Equalization and Review appeals will be heard June 3-6, 2025.
Board of Equalization and Review Notice of Meeting
