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 ,2022. Any person who fails to list or list after the listing period will be subject to penalties prescribed by law.

 

2022 Real Property Listing Form


Reappraisal

The Jackson County Tax Assessor’s Office 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 has an effective date of January 1, 2021. The effective date of the previous reappraisal was January 1, 2016. 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. 

 

Reappraisal Frequently Asked Questions

2021 Schedule of Values Adopted

2021 Schedule of Values - Present Use Value, Adopted October 13, 2020


 

Appeals

 

The informal appeal period closed on February 28, 2022. The board of equalization and review appeal period closed on April 29, 2022. The informal appeal period for tax year 2023 will open on January 1, 2023.


Appeal Process

Appeal Manual 

Power of Attorney Form 


 

Present-Use Value


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