Property assessments are currently based on the market value of January 2013. Assessments on real property cannot be reduced or increased due to changes in the market since 2013. The next countywide property revaluation is scheduled for January 2021, as required by N.C.G.S. 105-286. Assessments will be revised in 2021 to reflect market conditions as of that date.
If you wish to appeal your property value, you must do so between January 1st and April 1st. Appeals based on current market conditions cannot be considered. (N.C.G.S. 105-287)