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Rutherford County Reappraisal FAQ


Why does the County conduct reappraisals?

North Carolina General Statutue 105-286 requires that the County conduct reappraisals at least every eight (8) years.  Counties may elect to advance reappraisals to occur more frequently say to every four (4) years.   This is done to reflect the "true market value" at the time of reappraisal.  Market value is defined as the most likely price for which a property may be sold, with a willing buyer and seller, neither with any compulsion to buy or sell.


Will the reappraisal affect the assessed value of my property?

Probably. The likelihood that your property has not changed in value over the last seven years is small. In some cases property values decline, however, the vast majority of property values may increase.


What effect will the reappraisal have on the taxes I have to pay?

It's hard to say. This depends on how much your property value has changed and how much the tax rates change. The tax rates for the county, towns and all special districts depend upon the combined values of real and personal property.  The tax rates are set by the governing boards of either the County or Towns.


What if I do not agree with my property value?

You will be mailed a reappraisal value notice concerning your real property. If you believe the value exceeds market value, please follow the specific instructions on the form if you wish to appeal.


What if I do not agree with my value after the informal review?

The Board of Equalization and Review is the official county appeal board. It convenes in April and will hear any appeals concerning the assessed value of real property in Rutherford County. Appeals from decisions of the Rutherford County Board of Equalization and Review may be made to the North Carolina Property Tax Commission.


Will I be able to compare my property with other properties?

Yes. The tax assessment records are open to public inspection.


For any further questions regarding the reappraisal, please contact our office at