(a) Octennial Cycle. - Each county must reappraise all real property in accordance with the provisions of G.S. 105-283 and G.S. 105-317 as of January 1 of the year set out in the following schedule and every eighth year thereafter, unless the county is required to advance the date under subdivision (2) of this section or chooses to advance the date under subdivision (3) of this section.
(1) Schedule of Initial Reappraisals.
Division One - 1972: Avery, Camden, Cherokee, Cleveland, Cumberland, Guilford, Harnett, Haywood, Lee, Montgomery, Northampton, and Robeson.
Division Two - 1973: Caldwell, Carteret, Columbus, Currituck, Davidson, Gaston, Greene, Hyde, Lenoir, Madison, Orange, Pamlico, Pitt, Richmond, Swain, Transylvania, and Washington.
Division Three - 1974: Ashe, Buncombe, Chowan, Franklin, Henderson, Hoke, Jones, Pasquotank, Rowan, and Stokes.
Division Four - 1975: Alleghany, Bladen, Brunswick, Cabarrus, Catawba, Dare, Halifax, Macon, New Hanover, Surry, Tyrrell, and Yadkin.
Division Five - 1976: Bertie, Caswell, Forsyth, Iredell, Jackson, Lincoln, Onslow, Person, Perquimans, Rutherford, Union, Vance, Wake, Wilson, and Yancey.
Division Six - 1977: Alamance, Durham, Edgecombe, Gates, Martin, Mitchell, Nash, Polk, Randolph, Stanly, Warren, and Wilkes.
Division Seven - 1978: Alexander, Anson, Beaufort, Clay, Craven, Davie, Duplin, and Granville.
Division Eight - 1979: Burke, Chatham, Graham, Hertford, Johnston, McDowell, Mecklenburg, Moore, Pender, Rockingham, Sampson, Scotland, Watauga, and Wayne.
(2) Mandatory Advancement. - A county whose population is 75,000 or greater according to the most recent annual population estimates certified to the Secretary by the State Budget Officer must conduct a reappraisal of real property when the county's sales assessment ratio determined under G.S. 105-289(h) is less than .85 or greater than 1.15, as indicated on the notice the county receives under G.S. 105-284. A reappraisal required under this subdivision must become effective no later than January 1 of the earlier of the following years:
a. The third year following the year the county received the notice.
b. The eighth year following the year of the county's last reappraisal.
(3) Optional Advancement. - A county may conduct a reappraisal of real property earlier than required by subdivision (1) or (2) of this subsection if the board of county commissioners adopts a resolution providing for advancement of the reappraisal. The resolution must designate the effective date of the advanced reappraisal and may designate a new reappraisal cycle that is more frequent than the octennial cycle set in subdivision (1) of this subsection. The board of county commissioners must promptly forward a copy of the resolution adopted under this subdivision to the Department of Revenue. A more frequent reappraisal cycle designated in a resolution adopted under this subdivision continues in effect after a mandatory reappraisal required under subdivision (2) of this subsection unless the board of county commissioners adopts another resolution that designates a different date for the county's next reappraisal.
(b), (c) Repealed by Session Laws 2008-146, s. 1.1, effective July 1, 2009. (1939, c. 310, s. 300; 1941, c. 282, ss. 1, 11/2; 1943, c. 634, s. 1; 1945, c. 5; 1947, c. 50; 1949, c. 109; 1951, c. 847; 1953, c. 395; 1955, c. 1273; 1957, c. 1453, s. 1; 1959, c. 704, s. 1; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 45, s. 1; 2008-146, s. 1.1.)
Notes of Decisions
In Re Appeal of Blue Ridge Mall LLC, 713 S.E.2d 779 (N.C. Ct. App. 2011).
· cites it 4× “However, the taxpayer in this case did not appeal from a valuation during a year in which a general reappraisal was not made, but instead appealed from the County’s general reappraisal of its property pursuant to N.C.G.S. § 105-286. In satisfying its burden of going forward with…”
In Re Appeal of Weaver Inv. Co., 598 S.E.2d 591 (N.C. Ct. App. 2004).
· cites it 4× “See N.C. Gen. Stat. § 105-286 (2003). Luther Ford (“Ford”), an employee of Cole Lloyd Tremble Company, was the project manager for the County’s reappraisal.”
In Re the Appeal of Owens, 547 S.E.2d 827 (N.C. Ct. App. 2001).
· cites it 3× “G.S. § 105-317 provide, the elements to be considered in the appraisal of real property as: (a) Whenever any real property is appraised it shall be the duty of the persons making appraisals: (1) In determining the true value of land, to consider as to each tract, parcel, or lot…”
In Re Appeal of Camel City Laundry Co., 472 S.E.2d 402 (N.C. Ct. App. 1996).
· cites it 2× “Effective 1 January 1988, as part of its county-wide reappraisal of real property pursuant to N.C. Gen. Stat. § 105-286 , appellant Forsyth County (the County) valued the subject property for tax purposes at $639,000.”
In Re the Appeal of Land & Mineral Co., 272 S.E.2d 878 (N.C. Ct. App. 1980).
· cites it 2× “(b) In preparation for each revaluation of real property required by G.S. 105-286, it shall be the duty of the tax supervisor to see that: (1) There be developed and compiled uniform schedules of values, standards, and rules to be used in appraising real property in the county.”
In re Ocean Isle Palms LLC, 366 NC 351, 749 S.E.2d 439 (N.C. 2013).
· cites it 12× “N.C.G.S. § 105-286. During a year in which a revaluation is permitted, and only during such years, every property in a county is reappraised and its current taxable value established, reflecting any changes that may have occurred since the last revaluation to ensure that the new…”
Spiers v. Davenport, 138 S.E.2d 762 (N.C. 1964).
· cites it 2× “105-283; he is responsible for the proper listing and appraising of property, G.S. 105-286. The supervisor appoints list takers, 105-287, who in the first instance determine values.”
In re the Appeal of Parker, 333 S.E.2d 749 (N.C. Ct. App. 1985).
· cites it 3× “6 which provides: (b) In revaluation years, as provided in G.S. 105-286, all property entitled to classification under G.”
In Re Appeal of Parsons, 472 S.E.2d 182 (N.C. Ct. App. 1996).
“(b) In preparation for each revaluation of real property required by G.S. 105-286, it shall be the duty of the assessor to see that: *41 (1) Uniform schedules of values, standards, and rules to be used in appraising real property at its true value and at its present-use value…”
In Re the Appeal of Camel City Laundry Co., 444 S.E.2d 689 (N.C. Ct. App. 1994).
· cites it 2× “*471 In 1988, pursuant to N.C. Gen. Stat. § 105-286 , appellant Forsyth County (“County”) reappraised all real property within Forsyth County in accordance with N.”
— N.C. Gen. Stat. § 105-286(a) — 1 case
— N.C. Gen. Stat. § 105-286(a)(1) — 2 cases
— N.C. Gen. Stat. § 105-286(b) — 1 case
— N.C. Gen. Stat. § 105-286(c) — 4 cases
In re Ocean Isle Palms LLC, 366 NC 351, 749 S.E.2d 439 (N.C. 2013).
“N.C.G.S. § 105-286. During a year in which a revaluation is permitted, and only during such years, every property in a county is reappraised and its current taxable value established, reflecting any changes that may have occurred since the last revaluation to ensure that the new…”
— N.C. Gen. Stat. § 105-286(g) — 1 case
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