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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 most recent revaluation was effective January 1, 2023 and the next revaluation is scheduled for the year 2027 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.