Legislation Details

File #: 26-0437    Version: 1 Name: Public Hearing on Uniform Schedules of Values, Standards and Rules for the 2027 Revaluation
Type: Public Hearing Status: Public Hearing
File created: 8/19/2026 In control: Office of Tax Administration
On agenda: 9/15/2026 Final action:
Title: : Public Hearing - Uniform Schedules of Values, Standards and Rules for the 2027 County-wide Reappraisal
Attachments: 1. 2027 Schedule of Values, 2. Memo to BOCC re 2027 Schedule of Values (4915-3831-9553.pdf, 3. 2027 Schedule of Values and Commercial Data Study, 4. 26-0437 Affidavit
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title:

Public Hearing - Uniform Schedules of Values, Standards and Rules for the 2027 County-wide Reappraisal

 

Summary

 

ACTION:

1) Open the public hearing to receive public comment on the proposed Uniform Schedules of Values, Standards and Rules for the 2027 County-wide Reappraisal

 

2) Close the public hearing

 

 

 

Staff Contact:                      Ken Joyner, Tax Administrator

 

 

Presentation:                     Yes                     

 

 

BACKGROUND/JUSTIFICATION:

In preparation for the 2027 revaluation, the Office of the Tax Administrator is required to prepare Uniform Schedules of Values, Standards and Rules to be used in appraising real property at its true value and at its present-use value.  N.C.G.S. 105-317 sets forth the procedures for adoption of the Schedules of Values.  Pursuant to statutory requirements, the Tax Administrator submitted the proposed schedules to the Board of County Commissioners on September 1, 2026, and has made a copy available for public inspection at the Tax Administrator's Office and on the website.  A Notice of the September 15, 2026 Public Hearing was published in The Charlotte Observer on September 6, 2026.  The purpose of the Public Hearing is to receive comments from the public about the Schedules.  The Tax Administrator will request the Board of County Commissioners to adopt the Schedules at its meeting on October 6, 2026. 

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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