2019 is a property tax revaluation year in 27 of North Carolina’s 100 counties.
If you are responsible for the property tax function of multiple properties across multiple counties, it is important that you keep track of which counties are revaluing each year since assessment reductions achieved through a successful property tax appeal are not retroactive. Even though you can file appeals in non-revaluation years, your opportunity to maximize potential savings from a property tax appeal is dependent upon filing that appeal during a revaluation year.
The following 27 North Carolina counties are scheduled to revalue effective January 1, 2019:
| ASHE | BRUNSWICK | BURKE |
| CARTERET | CATAWBA | DURHAM |
| GASTON | GRAHAM | HENDERSON |
| HERTFORD | IREDELL | JOHNSTON |
| LEE | LINCOLN | MACON |
| MCDOWELL | MECKLENBURG | MOORE |
| PENDER | RANDOLPH | ROCKINGHAM |
| ROWAN | RUTHERFORD | SAMPSON |
| SCOTLAND | WAYNE | WILKES |
If you manage, own or are responsible for monitoring property tax assessments of real property in any of these 27 counties, keep an eye out for revaluation notices, which should be mailed to the owner of record. Some counties have already begun mailing notices, and most will have done so by March 2019.
As soon as the notice is sent out, the period for appealing the proposed valuation begins. Overlooking the revaluation notice is one potential pitfall in the property tax appeals process.
For more information about the commercial property tax appeals process, download our guide to NC Commercial Property Tax Revaluation.
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