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Tax Appraisal | County of Moore NC

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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.

2019 Schedule of Values

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 LRK (Land Record Key) / PARID (Parcel ID) is a unique numeric parcel identifier assigned to each real property record.
The most recent revaluation was effective January 1, 2019 and the next revaluation is scheduled for the year 2023 and every four (4) years thereafter unless market conditions indicate a different schedule is necessary or North Carolina General Statutes require a different schedule.
Dwellings, commercial buildings or any change to existing buildings that adds to the heated square footage; also, attachments such as decks, porches, patios, etc. are considered improvements as are storage buildings, pools, barns, etc.
“Mass Appraisal” method is used, which is the process of valuing a group of properties as of a given date, using standard methods, employing common data, and allowing for statistical testing. In determining value, all three approaches to value, cost, market, and income are considered.

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

Commercial Real EstateThe Commercial/Residential Appraisal Section is responsible for maintaining all valuation information regarding land and improvements for all parcels located in Moore County. This Section receives information regarding building permits issued by the County, Aberdeen, Pinebluff, Pinehurst, and Southern Pines and schedules a site visit by an appraiser to obtain information on the added improvements. All real property located in the County is appraised based on the 2019 Schedule of Values adopted by the Board of Commissioners and the value is determined based on the property characteristics as of January 1, of each year.
 
The Commercial/Residential Appraisal Section gathers information on a document known as a Field Review Document and property owners may obtain a copy of the field review document or a condensed Property Record Card by visiting the GIS site or by contacting the Moore County Tax Department.

Appeals/Re-evaluation

The Revaluation Section is responsible for scheduling, coordinating, and implementing the county-wide revaluation. The most recent revaluation effective for January 1, 2019. North Carolina General Statutes require every county to conduct a revaluation at least once every eight years; however, counties may, by resolution, advance the schedule.
 
The purpose of a revaluation is to equalize values for all real property. To do this, all real property values are determined based on market values for the year in which a revaluation is effective. Recorded property sales are reviewed and analyzed for all neighborhoods throughout the County to determine market values and adjustments are made to the recorded sales to determine values for surrounding properties. In determining values, the three recognized approaches to value are used: Cost, Sales Comparison (Market), and Income.

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.

Owner's of real property may appeal the assessed value starting in January of each year by submitting a signed written request or completing a Real Property appeal form. The local appeals process is broken into two categories, the informal process and the formal process. The informal process is a review by Tax Department Appraisal personnel of any information provided by the taxpayer and the formal process is a review by the Moore County Board of Equalization and Review. With either process, the property owner has the burden of showing that the property's assessed value is inequitable as compared to the surrounding properties or exceeds fair market value as determined by either cost. sales, or income information leading up to the most recent county-wide revaluation date. The opportunity to appeal concludes with the adjournment of the Moore County Board of Equalization and Review which is advertised in the local newspaper.

Personal Property Appeals:

Owners of non business personal property that is required to be listed and owners of business personal property may appeal the assessed value, situs, and/or taxability of their personal property starting in January of each year. However, the tax bill which is mailed in July of each is considered to be the owner's notice of value for the tax year. Owners may appeal the value indicated on the tax bill within 30 days of the date of the bill by submitting a signed, written request or completing a Personal Property appeal form. The informal and formal processes are the same as in real property.

Motor Vehicle Appeals:

Owners of vehicles billed as a result of obtaining or renewing a registration through the North Carolina Department of Motor Vehicles may appeal the situs, taxability and/or assessed value of the vehicle within 30 days of the date of the tax bill. The request must be in writting, stating the purpose of the appeal and include the owner's signature. Appeals will be reviewed as timely as possible, however the tax bill must be paid when due to avoid late payment penalties.
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