Real Property
The Real Property Division is responsible for the appraisal and assessment of the county’s 40,000 parcels.
Listing
Property owners are required by North Carolina General Statute 105-303(b)(2) to report all new construction and improvements/modifications made to real property (land and permanently affixed building/structures) within the preceding year, regardless of obtaining a permit with Code Enforcement, by completing a listing form no later than January 31 ,2024. Any person who fails to list or list after the listing period will be subject to penalties prescribed by law.
2024 Real Property Listing Form
Reappraisal
The Jackson County Tax Assessor’s Office conducted a countywide reappraisal of all real property in accordance with the provisions of North Carolina General Statutes 105-283 and 105-317. The reappraisal has an effective date of January 1, 2021. The effective date of the next reappraisal was January 1, 2025. The purpose of a countywide reappraisal is to equalize the tax burden among property owners and all classes of property. The periodic reappraisal of real property equalizes the tax burden by ensuring all real property is assessed as its current, fair market value.
Reappraisal Frequently Asked Questions
2021 Schedule of Values Adopted
2021 Schedule of Values - Present Use Value, Adopted October 13, 2020
Appeals
The last day to submit an appeal for tax year 2024 was May 3, 2024. All timely filed formal appeals were heard on May 23, 2024. North Carolina General Statute 105-322(e) states that in years in which a county does not conduct a real property reappraisal the board may not sit later than July 1.
