Appraisal
Appraising
The Appraisal Division consists of the Commercial/Residential and the Revaluation Sections. The Commercial/Residential Section maintains value information for all real property records and works closely with the various permitting offices in obtaining information regarding improvements to property. The Revaluation Section works to gather and analyze information regarding cost, income/expense, sales, and market data in order to complete the County-wide revaluation of real property. For more information on either of these sections, please access the corresponding link to the left.
FAQs
No, tax value is based on current market values as of January 1st of the revaluation year. Property values are not adjusted up or down based on market conditions that occur between revaluation years.
The Land Records Section of the Listing Division maintains ownership records and the Residential/Commercial Appraisal Section of the Appraisal Division maintains value data. Listing and appraisals are maintained in accordance with North Carolina General Statutes. The taxpayer is responsible for notifying the Tax Department when improvements are made to real property; however, the Tax Department does obtain permit information from the various permitting entities within the County.
In a revaluation year tax value is reflective of current market value. Tax value is based on market data and market sales that occur up to the date of the revaluation. As time progresses and changes in the market occur, tax value becomes less and less of an indicator of current market value.
Obtaining a construction permit or recording mapping changes will result in a visit from an appraiser in most cases. At the time of the visit, the appraiser will review the entire property data to ensure accuracy. A taxpayer may also request a visit at anytime and recorded transactions whereby the sale amount falls outside a specified tolerance of the tax assessment may also result in an appraisal visit.
The parcel mapping may be viewed using the Moore County GIS site. Also, each property’s Field Review Document and Property Record Card can be viewed using the GIS site. Taxpayers may also visit or call the Moore County Tax Department’s Customer Service office 1 (910) 947-2255 to review property information.
Commercial/Residential Appraisal
Appeals/Re-evaluation
Real Property Appeals:
The 2018 Real Property appeal process has concluded with the adjournment of the Board of Equalization and Review. G.S. 105-322(2)
The 2019 Real Property appeal process opens January 1, 2019.