Welcome to the Jackson County Tax Administration website. The Tax Administration Department consists of land records, tax assessment and tax collections. The Land Records Division is responsible for maintaining property information used for taxation, public inquiry and legal research. Tax Assessment is responsible for listing, appraising and assessing all real and personal property. Tax Collections is responsible for the collection of all real and personal property taxes within Jackson County, including collection of taxes levied by the Town of Dillsboro, Village of Forest Hills, Town of Highlands and Town of Webster. 

2022 PROPERTY TAX LISTING NOTICE

2022 TAX RATES AND FEES

DELINQUENT ACCOUNTS AS OF JUNE 30, 2022

COUNTY PROPERTIES ACQUIRED THROUGH FORECLOSURE

UPCOMING FORECLOSURE SALES:

 

STATE OF NORTH CAROLINA COUNTY OF JACKSON IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION FILE NO. 22 CVS 99 THE COUNTY OF JACKSON, a North Carolina body politic, Plaintiff, v. THE UNKNOWN HEIRS AT LAW OF RUTH E. REARICK, and any other UNKNOWN OWNER(S), by and through their Guardian Ad Litem, JONATHAN C. MATTOX, Defendants. NOTICE OF SALE The undersigned Commissioner, pursuant to that Entry of Summary Judgment and Order Authorizing Sale entered on July 18, 2022, in the above-entitled proceeding, will offer for sale to the highest bidder for cash on August 19, 2022, at 10:00 a.m. at the west emergency exit of the Jackson County Courthouse in Sylva, North Carolina, a tract of land in Scotts Creek Township, Jackson County, and more particularly described as follows: BEING a 1.21 acre, more or less, tract of land bearing parcel identification number 7663-62-7385, according to the Jackson County Mapping Office, known as Lot 13, as shown on map or plat entitled "Mountain Laurel Acres‚" and recorded in Plat Cabinet 2, Slide 104, Jackson County Registry, to which specific reference is hereby made. This being the same lands described and conveyed by deed from George R. Mathews and Irene Mathews, his wife, to Ruth E. Rearick, dated January 26, 1948 and recorded in Deed Book 175 at Page 380 in the Office of the Register of Deeds for Jackson County, North Carolina, to which specific reference is hereby made. Together with all appurtenances and subject to any and all easements, well rights, restrictive covenants, and road rights-of-way of record. The real property at issue shall be sold for the satisfaction of taxes, interests, costs and fees incurred by the Plaintiff, together with and subject to easements of record, but free and clear of all interests, rights, claims and liens whatever, except to any taxing units not party to this action in accordance with section 105-374(k) of the North Carolina General Statutes. No warranties, express or implied, shall be made as to the acreage contained in the above-described tract of land. In addition, no warranties of title will be made and any interested purchaser desiring to ascertain marketability of title should perform or cause to be performed an independent title examination. This sale will be made subject to confirmation of the Court and will further be subject to the filing of upset bids as by law provided. The highest bidder at the sale will be required to deposit five (5%) or $750.00, whichever is greater, of the amount bid with the Commissioner in cash or certified funds immediately upon the conclusion of the sale except no deposit shall be required of a taxing unit that has made the highest bid. If the Commissioner is unable to convey title to this property for any reason, the sole remedy of the purchaser is the return of the bid deposit. Reasons of such inability to convey include, but are not limited to, the filing of a bankruptcy petition prior to the confirmation of the sale and reinstatement of the loan without the knowledge of the Commissioner, or redemption of all taxes on the real property due to the taxing unit plus penalties, interests, and costs, prior to the confirmation of the foreclosure sale. If the validity of the sale is challenged by any party, the Commissioner, in their sole discretion, if they believe the challenge to have merit, may request the court to declare the sale to be void and return the deposit. The purchaser will have no further remedy. This the 28th day of July, 2022. Kelly Langteau-Ball, Commissioner RIDENOUR & GOSS, PA P.O. Box 965 Sylva, North Carolina (828) 586-3131 (828) 586-3763 22-23e

 

STATE OF NORTH CAROLINA COUNTY OF JACKSON IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION FILE NO. 21 CVS 762 THE COUNTY OF JACKSON, a North Carolina body politic, Plaintiff, v. THE HEIRS AT LAW OF JOHN WASHINGTON ARNOLD and LINNIE/LILLIE/LYDIA/LENNIE ARNOLD, by and through Intestate Succession, et al. Defendants. NOTICE OF SALE The undersigned Commissioner, pursuant to that Entry of Summary Judgment and Order Authorizing Sale entered on July 18, 2022, in the above entitled proceeding, will offer for sale to the highest bidder for cash on August 19, 2022, at 10:10 a.m. at the west emergency exit of the Jackson County Courthouse in Sylva Township, North Carolina, being a 5.5 acre tract, more or less, bearing parcel identification number 7642-81-6527 according to the Jackson County Mapping Office, and more particularly described as follows: BEING the same lands conveyed to John Arnold and wife, Linnie Arnold by a Deed from Dillard dated June 17, 1913, and recorded in Book 62, Page 141 of the Jackson County Registry, to which reference is made for a more detailed description. EXCEPTING AND RESERVING, however, any portion of said lands heretofore conveyed by any heir of John Washington Arnold and Linnie/Lillie/Lydia/Lennie Arnold. Together with all appurtenances and subject to any and all easements, well rights, restrictive covenants, and road rights-of-way of record. The real property at issue shall be sold for the satisfaction of taxes, interests, costs and fees incurred by the Plaintiff, together with and subject to easements of record, but free and clear of all interests, rights, claims and liens whatever, except to any taxing units not party to this action in accordance with section 105-374(k) of the North Carolina General Statutes. No warranties, express or implied, shall be made as to the acreage contained in the above-described tract of land. In addition, no warranties of title will be made and any interested purchaser desiring to ascertain marketability of title should perform or cause to be performed an independent title examination. This sale will be made subject to confirmation of the Court and will further be subject to the filing of upset bids as by law provided. The highest bidder at the sale will be required to deposit five (5%) or $750.00, whichever is greater, of the amount bid with the Commissioner in cash or certified funds immediately upon the conclusion of the sale except no deposit shall be required of a taxing unit that has made the highest bid. If the Commissioner is unable to convey title to this property for any reason, the sole remedy of the purchaser is the return of the bid deposit. Reasons of such inability to convey include, but are not limited to, the filing of a bankruptcy petition prior to the confirmation of the sale and reinstatement of the loan without the knowledge of the Commissioner, or redemption of all taxes on the real property due to the taxing unit plus penalties, interests, and costs, prior to the confirmation of the foreclosure sale. If the validity of the sale is challenged by any party, the Commissioner, in their sole discretion, if they believe the challenge to have merit, may request the court to declare the sale to be void and return the deposit. The purchaser will have no further remedy. This the 28th day of July, 2022. Kelly Langteau-Ball, Commissioner RIDENOUR & GOSS, PA P.O. Box 965 Sylva, North Carolina (828) 586-3131 (828) 586-3763 22-23e




Important Dates

January 1, 2022 - First day of the 2022 listing period. First day to submit an informal appeal of real property.

January 28, 2022 - Real property value notices mailed.

January 31, 2022 - Last day of the 2022 listing period. Last day for timely filing of abstracts (listing forms), extension request and exemption/exclusion applications. Exception: property tax relief programs.

February 28, 2022 – Last day to submit an informal appeal of real property.

March 11, 2022 - Informal appeal results mailed.

April 1, 2022 - Delinquent notices mailed to taxpayers with any delinquent property taxes.

April 7, 2022 - Board of equalization and review convenes for tax year 2022.

April 15, 2022 - Last day for listing forms to be submitted, with approved extension request.

April 29, 2022 - Last day to submit a formal appeal of real property to the board of equalization and review.

May 26, 2022 - The board of equalization and review met to hear and adjudicate all timely filed real property appeals. The board closed for the 2022 tax year with the exception of duties pursuant to N.C.G.S. 105-322(g)(5).

June 1, 2022 - Last day to make application for property tax relief.

June 17, 2022 - Board of equalization and review appeal results mailed.

June 30, 2022 - Last day for budgets to be adopted by the county and municipalities. Tax rates and fees set for the 2022 tax bills.

August 1, 2022 - 2022 tax bills mailed.

September 1, 2022 - 2022 tax bills become due and payable.

January 1, 2023 - First day of the 2023 listing period. First day to submit an informal appeal of real property.

January 5, 2023 - Last day to pay 2022 property tax bills.

January 6, 2023 - Unpaid 2022 property tax bills become delinquent, 2% interest accrues, additional 3/4% each month thereafter. The Tax Collector may use enforced collections to secure payment of 2022 property tax bills.

January 31, 2023 - Last day of the 2023 listing period. Last day for timely filing of abstracts (listing forms), extension request and exemption/exclusion applications. Exception: property tax relief programs.

February 1, 2023 - Second notices mailed to property owners with unpaid 2022 property taxes.

April 3, 2023 - Delinquent notices mailed to property owners with any delinquent property taxes.

April 15, 2023 - Last day for listing forms to be submitted, with approved extension request.

April 28, 2023 - Last day to pay 2022 property tax bills before advertisement. 

May 11, 2023 - Unpaid 2022 property taxes advertised in local newspaper.







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