Legislation Details

File #: 26-0434    Version: 1 Name: Adopt the Uniform Schedules of Values, Standards and Rules for the 2027 Revaluation
Type: Manager's Report Status: Manager’s Report
File created: 8/18/2026 In control: Office of Tax Administration
On agenda: 10/6/2026 Final action:
Title: : Adopt the Uniform Schedules of Values, Standards and Rules for the 2027 Revaluation
Attachments: 1. Memo to BOCC re 2027 Schedule of Values (4915-3831-9553.pdf, 2. 2027 Schedule of Values, 3. Order Adopting Schedule of Values for 2027 reappraisal (4926-2923-2065.pdf
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title:

Adopt the Uniform Schedules of Values, Standards and Rules for the 2027 Revaluation

Summary

 

ACTION:

1)  Adopt the Uniform Schedules of Values, Standards and Rules for the 2027 Reappraisal; and

2)  Direct the Clerk to publish the notice of adoption of the Uniform Schedules of Values, Standards and Rules for the 2027 Reappraisal

 

 

Staff Contact:                      Ken Joyner, Tax Administrator

 

 

Presentation:                     Yes                     

 

 

BACKGROUND/JUSTIFICATION:

The above action is needed to meet statutory requirements for the adoption of the Uniform Schedules of Values, Standards and Rules to be used in appraising real property at its true value and at its present-use value for the 2027 Reappraisal.

 

The Schedules of Values, with Amendments, and the Commercial Data Study are lengthy. Accordingly, both documents are available online as part of the Agenda materials.

 

PROCUREMENT BACKGROUND:

N/A

 

POLICY IMPACT:

To comply with N.C.G.S. 105-317 regarding the procedure for the adoption of Schedules of Values, Standards and Rules for the 2027 Reappraisal

 

FISCAL IMPACT:

N/A