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Tax Administration/ Land Records Links

Iredell County Tax Administration/Land Records

 

 

Tax Administration

The Tax Administrator is responsible for the administration of Iredell County's ad valorem tax system. The system includes; listing and assessment of all property located in the county; tax collection, tax mapping/land records, and the direction of the reappraisal of all real property on a four year cycle.

This  Department consists of three divisions:

The Tax Collector Division

The Tax Collector Division is responsible for the collection of taxes and fees. Questions regarding listing, or assessed values should be directed to the County Assessor Division. Real and personal property tax bills are mailed in August of each year and become due on September 1. These bills must be paid by January 5 of the following year to avoid interest and additional penalties. After January 5 all past due accounts are assessed an interest charge of 2% on January 6 and an additional ¾% is added on the first day of each month thereafter until the bill is paid in full. During the month of March all unpaid real estate taxes will be advertised in the newspaper and an advertising fee is added to the unpaid bill. Enforced collections may begin when bills first become delinquent. Legal remedies of collection may include garnishment of wages or rents, attachment of bank accounts, foreclosure, debt setoff on income tax returns, levy on rents and/or other money due you and seizure of vehicle or other personal property. Ownership of real property is established on January 1 of the tax year. Transfer of ownership during the year does not relieve the seller of tax liability. Taxes are ordinarily prorated at the time of transfer of ownership. This is a private contract between the buyer and seller; the seller will receive any bills issued for the year of transfer and is responsible to see that the appropriate party pays the tax bill. The owner of record on the date taxes become delinquent will be advertised if taxes remain unpaid. If you have questions concerning how your taxes were prorated, contact your realtor or closing attorney. If you wish to insure that you have no tax liability, you may request that payment be made to the Tax Collector at the time of closing. If current year taxes are not yet due, we will accept prepayments based on the previous year’s rate.

The North Carolina General Assembly passed a new law to create a combined motor vehicle registration renewal and property tax collections system. In doing so, the new law transfers the responsibility for motor vehicle tax collections from the 100 counties across North Carolina to the Division of Motor Vehicles (DMV). This system has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes. If your mailing address is current with the NC Division of Motor Vehicles, you will receive a tag & tax notice listing with both vehicle registration fees and taxes due. Just as in the past, vehicle owners will receive the notice about 60 days prior to registration expiration of their vehicles. The full amount of property taxes and DMV registration fees must be paid in full to the DMV before a registration renewal sticker can be issued.  If you sell a vehicle and surrender the tag to the Department of Motor Vehicles you may be due a refund. You will need to bring the Tax Collector two documents, a bill of sale on the vehicle that you sold and the receipt that you will receive from the Department of Motor Vehicle when you surrender the tag. There may also be a refund for motor vehicles that are moved out of the state of North Carolina. The two documents required are, a copy of your current states registration card and the receipt from the North Carolina Department of Motor Vehicle showing that you have surrendered the North Carolina tag. The Tax Collector Division also collects fees for; special assessments, schedule B, beer and wine licenses, and mobile home moving permits.

 

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The County Assessor Division

Personal Property Section

Business Personal Property includes machinery, equipment, computers, furniture, fixtures, supplies, airplanes, farm machinery, race cars, and any other income producing personal property.  Listing must be returned annually and must be submitted by January 31 to avoid the 10% late listing penalty.  Extensions until April 15 may be granted, for good cause, upon written request, the request must be postmarked by January 31.  All those who own business personal property on January 1 are required to list.  If you listed with this office last year, a listing form will be mailed to you at your address of record.  If you do not receive a listing form for property, which you are required to list, it is your responsibility to obtain the proper form from the Business Personal Property Section (704) 928-2029.

Individual Personal Property includes boats, boat motors, jet skis, mobile homes, aircraft (including airplanes, helicopters, hot air balloons and gliders), and unlicensed (untagged) vehicles (including automobiles, trucks, trailers, campers, motorcycles, and motor homes).  Listing must be returned annually and must be submitted by January 31 to avoid the 10% late listing penalty.  Extensions until April 15 may be granted, for good cause, upon written request, if the request is postmarked by January 31.  All those who own individual personal property on January 1 are required to list.  If you listed with this office last year, a listing form will be mailed to you at your address of record.  If you do not receive a listing form for property, which you are required to list, it is your responsibility to obtain the proper form from the Individual Personal Property Section (704) 878-3010.

Registered Motor Vehicles (tagged) includes any motor vehicle that maintains an active North Carolina license tag or registration.  The term “Motor Vehicle” includes automobiles, trucks, buses, campers, trailers, motorcycles and motor homes.  Registered motor vehicles (tagged) do not have to be listed with the County Assessor in January of each year.  Registering a new motor vehicle or renewing a current registration with the NCDMV constitutes a listing for property taxes.

Tag & Tax System, The North Carolina General Assembly passed a new law to create a combined motor vehicle registration renewal and property tax collections system. In doing so, the new law transfers the responsibility for motor vehicle tax collections from the 100 counties across North Carolina to the Division of Motor Vehicles (DMV). This system has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes. If your mailing address is current with the NC Division of Motor Vehicles, you will receive a tag & tax notice listing with both vehicle registration fees and taxes due. Just as in the past, vehicle owners will receive the notice about 60 days prior to registration expiration of their vehicles. The full amount of property taxes and DMV registration fees must be paid in full to the DMV before a registration renewal sticker can be issued. For more information involving this new system, you may contact our office at (704) 878-3018.

NC tag & Tax System  NC tag & Tax System

 

Real Property Section

Real Property Assessment – Iredell County real property is permanently listed and the ownership is established as of January 1st of the tax year. All improvements to real property must be listed by the owner during the listing period which is the month of January. Iredell County mails to all owners of record an abstract form to be used for listing purposes in early January of each year. This form should be completed as to any real estate improvements made or started during the last calendar year and returned per instructions. Report all new buildings, improvements, updates, remodels and additions, and give your cost and percent complete as of January 1st. The owner is to report any buildings or improvements that have been removed or demolished prior to January 1st. All improvements should be listed even if considered “maintenance”, not just those shown on the form. North Carolina law requires that property be listed at 100% true value.  Obtaining a building permit does not list improvements to real property.  For assistance in completing the Changes to Real Property form please call 704-878-5368 or email kwise@co.iredell.nc.us.

Transfer of ownership during the year does not relieve the seller of tax liability. It is recommended that a tax payer should check their tax information at least every reappraisal cycle. The assessed value, property description and description of improvements of real property may be obtained in the form of the property record card (appraisal card) from the County Assessor’s Office or online at www.co.Iredell.nc.us (click on Online Tax Services under quick links) (and for appraisal cards prior to 2012 click on Historic Appraisal Cards under quick links).

The schedule of assessed values is established as of January 1 of the last countywide reappraisal. Changes in assessed value between reappraisals are made to reflect changes made to the property, such as; new construction, demolitions, remodeling, change in zoning, or to correct errors and misapplication of the schedule of values. Assessed values should reflect "Fair Market Value" as of January 1 of the last reappraisal. If you feel the assessed value of your property is incorrect you may file an appeal with the Iredell County Board of Equalization and Review. All appeals must be postmarked prior to the adjournment of the Board. Adjournment dates are typically in late April and are advertised prior to the first meeting each year. You may obtain an appeal form by making written request to the County Assessor, acting as Clerk to the Board, at PO Box 1027 Statesville, NC. 28687. For questions on Real Property Appraisal call (704) 878-5368 or email kwise@co.iredell.nc.us. For questions regarding appeals of real property value call (704) 928-2043 or email terica.baker@co.iredell.nc.us.

Real Property Reappraisal/Revaluation – North Carolina General Statutes require that all counties conduct a reappraisal of real property at least every eight years. Due to the rapid changes taking place in the local real estate market, the Iredell County Board of Commissioners has elected to authorize reappraisals every four years. More frequent reappraisals reduce the amount of inequity which may occur due to certain areas and property types increasing in value faster than others. Iredell County’s most recent reappraisal became effective on January 1, 2011; the next scheduled revaluation is January 1, 2015. During the reappraisal process the Appraisal Department develops a uniform schedule of values by analyzing cost data, sales data and income data. Following a public hearing, the Iredell County Board of Commissioners will vote on the approval of the Schedule of Values. The purpose of the uniform schedule of values is to insure equity in valuations. The Appraisal Department has divided the county into "appraisal neighborhoods." Properties within each of these neighborhoods share many common characteristics and are affected by similar influences. During the reappraisal process the appraisal staff reviews all recent sales of real property within each neighborhood and applies adjustments to bring each property in line with its current market value. As a result of reappraisal, property values change accordingly to reflect the market trends within their neighborhood and property type. It would be simple for the Appraisal Department to appraise all recent sales at their sales price. This would not be equitable or accurate because not all sales are "arm’s-length" transactions. Sales between family members, related corporations, sales that are gifts, or sales involving trades do not always reflect market value. The needs and compulsions of the buyers and sellers may also influence sales prices. For example, a property may sell for less than market value if the seller is under duress to sell due to financial difficulties or relocation. . A property may sell for higher than market value because an organization negotiates a price for property not currently being marketed or a person moves from an area of higher prices and buys without fully investigating the market. By analyzing all available sales the Appraisal Department can allow for unusual circumstances. The application of a schedule of values will not exactly match every sales price; however, it will insure similar properties are assessed equitably. As to foreclosed property sales, see the Q&A link;  Brochure linkForeclosure MapNeighborhood Map; 2/15/2011 County Commissioners Meeting Revaluation Presentation.

Present Use Valuation – The Present Use Program (sometimes known as Farm Use) is a state mandated program designed to give relief to specific landowners for property being used for the production of agricultural, horticultural or forestry products. To qualify there are ownership, minimum acreage, income, and sound management requirements. Present use is a deferment not an exemption. If the property is removed from the program, taxes on the difference between the use value and the market value will become due for the current year and the three prior years, plus interest. For more information on this program contact the Appraisal Section at (704) 878-3123 or email laura.eagle@co.iredell.nc.us.

 

Exemptions & Exclusions

PROPERTY TAX RELIEF ON PERMANENT RESIDENCE

  1. Elderly or Disabled Homestead Exclusion:  This exclusion is for homeowners aged 65 or older or those totally and permanently disabled.
  1. Disabled Veterans Homestead Exclusion:  This exclusion is for Honorably Discharged Veterans that are 100% totally disabled from a service-connected disability or that receive benefits for specially adapted housing under 38U.S.C. Sec. 2101. There is no income test for this exclusion.
  1. Circuit Breaker Homestead Tax Deferment Program:  This program limits the amount of taxes one must pay annually on their permanent residence to a fixed percentage of their income. The amount of taxes above that percentage is deferred and does not have to be repaid until such time that a disqualifying event occurs. Examples of disqualifying events would be: death, transfer of the property, or the property is no longer the taxpayer’s permanent residence. Upon a disqualifying event, the last three years of deferred taxes plus interest become due and payable. To qualify, the income of the homeowner and spouse must not exceed $42,900.

 

There is a single APPLICATION for all three of the tax relief programs. All applications must be submitted by June 1 (of the current tax year) to be timely filed. Please click on the name of the tax relief program above for a complete description and eligibility information.

For more information call (704) 878-3013 or email mgriffin@co.iredell.nc.us.

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SUMMARY OF TAX  RELIEF  PROGRAMS

  1. Elderly and Disabled Exclusion:    
    1. Income level $28,600 or below and
    2. Must be 65 years of age or totally and permanently disabled
    3. The exclusion amount is the Greater of $25,000 or 50%of the appraised value of the primary residence including up to one (1) acre of land.
       
  2. Disabled Veterans Exclusion:
    1. Honorably Discharged Veterans and
    2. 100% permanently disabled due to a service related injury or
    3. Has received benefits for specially adapted housing under 38 USC 2101
    4. Reduction of $45,000 off the value of permanent legal residence including up to one (1) acre of land
    5. No age or income requirements
    6. An unmarried surviving spouse may qualify
       
  3. Circuit Breaker (DEFERRED TAXES):
    1. Must be 65 years of age or totally and permanently disabled and
    2. Must have owned and occupied property as the owner’s permanent legal residence for the last five years and
    3. Must be a North Carolina resident and
    4. Income cannot exceed $42,900
    5. Income below $28,600 – taxes limited to 4% of income (requires annual application & income verification)
    6. Income between $28,601 and $42,900 – taxes limited to 5% of income (requires annual application & income verification)
    7. Deferred taxes are a lien on the property
    8. Interest accrues on deferred taxes from the date they were originally due
    9. Disqualifying events triggering a rollback in taxes include:
      1. death of the owner(s)
      2. transfer of the property
      3. owner ceases to use the property as a permanent residence
      4. exceeding income limit does not constitute a disqualifying event
    10. Rollback taxes are for the last three (3) years preceding the current year of deferred taxes plus accrued interest
    11. For multiple owners – all owners must apply and qualify (estate by entirety does not count as multiple owners)

The Social Security number information is mandatory and will be used to establish the identification of the applicant, {42 U.S.C. Section 405(c)(2)(C)(i)}.

 

 

THE ELDERLY OR DISABLED HOMESTEAD EXCLUSION

Q: What Is the Elderly or Disabled Homestead Exclusion Property Tax Relief Program?

  1. The Elderly or Disabled Exclusion provides property tax relief for qualified North Carolinians who are age 65 and over or totally and permanently disabled. The exclusion amount is the greater of $25,000 or 50% of the appraised value of the home and up to one (1) acre of land.

Q: What are the qualifications for the Homestead Exemption?

  1. You may be qualified for the Homestead Exemption if:
     
    • YOU ARE at least 65 years of age on January 1st of the tax year in which you wish to claim the exemption; AND
       
    • YOU AND YOUR SPOUSE'S income did not exceed $28,600 for the year prior to which an application is made. You must own your primary residence, which could be a manufactured home, or condominium or townhome and be a legal resident of Iredell County;

OR

    • YOU ARE certified totally and permanently disabled by a licensed physician or governmental agency; AND
       
    • YOU AND YOUR SPOUSE'S income did not exceed $28,600 for the year prior to which an application is made. You must own your primary residence, which could be a manufactured home, condominium or townhouse and be a legal resident of Iredell County.

JOINT OWNERS (other than husband and wife) who meet all other requirements may be eligible for a partial exemption not to exceed their proportionate share of the valuation of the property.

Q: What is considered part of my Homestead/Permanent Residence?

  1. It includes your dwelling, the dwelling site (not to exceed one acre), and related improvements such as a garage, carport or storage building. The dwelling may be a single family residence, condominium, townhome or a manufactured home.

 
Q: Do I have to apply in person?

  1. For this exemption, the qualifying homeowner may submit an application by mail or in person at the Tax Department.

 
Q: How can I show that I am 100% totally and permanently disabled?

  1. You must furnish a certification that you are totally and permanently disabled from either a licensed physician (Physician Certification of Disability) or from a government agency such as the Social Security Administration. The agency must have the proper authority to determine qualifications for disability benefits. If you or your spouse is over 65 years old, you do not need to submit a certification of disability.

Q: What is considered “INCOME” and how much can I make and still qualify for the Elderly or Disabled Exclusion?

  1. Income is defined as all moneys received from every source other than gifts or inheritances from family members. Income does include money received from social security, disability, retirement and rental income. For the year 2014, the income limit is $28,600. This threshold is adjusted annually for cost-of-living.

 
Q: How do I provide proof of income?

  1. If you are required to file a Federal Income Tax return you must provide a copy of the first page of the return. For non income tax filers, other proof of income is required. (See Application for details) Proof of income must reflect income for the year immediately preceding the tax year for which an application is made. (For example, if an application is submitted for 2013, income for 2012 must be reported.)

Q: When is the deadline to file an application?

  1. Applications are timely filed if received by June 1st of the year for which the exemption is applied.

Q: Do I need to reapply annually?

  1. No. You do not need to reapply annually. However, you must notify the Tax Assessor if:
     
    • You move, sell or rent your house, OR
       
    • You make changes to the owners listed on the deed, OR
       
    • There is a change in your disability status, OR
       
    • Your income increases to greater than is allowed to qualify

 

THE CIRCUIT BREAKER HOMESTEAD TAX DEFERMENT PROGRAM

Q: What is the Circuit Breaker Homestead Tax Deferment Program?

  1. The Circuit Breaker Tax Deferment program limits the amount of taxes qualified North Carolinians, who are age 65 and over or totally and permanently disabled, would pay on their permanent residence (homestead). Taxes are limited to a percentage of the taxpayer’s income as shown below. Taxes above that percentage are deferred until there is a disqualifying event that triggers the repayment of the deferred taxes.

Tax Limitations for 2014


Income = $0 to $28,600*

Taxes are limited to 4% of annual income.

Income = $28,601 to $42,900

Taxes are limited to 5% of annual income.

Income = Over $42,900

Does not qualify.

*Homeowners with incomes of $28,600 & less, that are over age 65 or are totally and permanently disabled should consider the ELDERLY OR DISABLED HOMESTEAD EXCLUSION. The exclusion may provide more tax relief than the Circuit Breaker Tax Deferment Program. Homeowner’s cannot be granted both types of property relief.

Q: What are the qualifications for the Circuit Breaker Tax Deferment Program?

  1. You may be qualified for the Circuit Breaker Homestead Tax Deferment Program if:
     
    • YOU ARE an Iredell County Resident at least 65 years of age on January 1st of the tax year in which you wish to claim the exemption; AND
       
    • YOU AND YOUR SPOUSE'S income did not exceed $42,900 for the year prior to which an application is made; AND
       
    • YOU HAVE owned and occupied your current permanent legal residence for five (5) or more years;

OR

    • YOU ARE certified totally and permanently disabled by a licensed physician or governmental agency; AND
       
    • YOU AND YOUR SPOUSE'S income did not exceed $42,900 for the year prior to which an application is made; AND
       
    • YOU HAVE owned and occupied your current permanent legal residence in Iredell County for Five (5) or more years;

If the property is owned by MULTIPLE OWNERS (other than husband and wife) every owner must meet the qualifications above.

Q: How are deferred taxes calculated and are they a lien on my property?

  1. Deferred taxes are the amount of taxes on one’s Homestead/Permanent Residence over and above the limitation (either 4% or 5% of one’s income) granted by the program. Unlike some other tax relief programs, deferred taxes are a lien on the property. The Tax Department keeps a record of the deferred taxes until a disqualifying event triggers the repayment of the deferred taxes.

Q: What would trigger the repayment of the deferred taxes?

  1. A disqualifying event would be:
     
    • Death of the owner.
    • Transfer of the property.
    • Owner ceases to use the property as a permanent residence.

Q: What happens if I apply and qualify for the Circuit Breaker Deferred Tax Program for one or more years and in the future I no longer qualify or I fail to submit the required annual application?

  1. Until a disqualification event occurs, the deferred taxes will not become due. Since incomes can vary from year to year it is possible that you may qualify one year, but not the next, and then re-qualify in a subsequent year.

 
Q: Does “ALL” deferred taxes have to be repaid?

  1. The last three years of deferred taxes prior to a disqualifying event and any deferred taxes for the current year must be repaid.

 
Q: Does “INTEREST” also have to be paid on deferred taxes when they become due?

  1. Yes, Interest does have to be repaid on deferred taxes. The amount of interest is calculated from the date the taxes would have originally become due.

 
Q: What is considered “INCOME” and how much can I make and still qualify for the circuit Breaker Tax Deferment Program?

Income is defined as all moneys received from every source
other than gifts or inheritances from family members.  See Income Examples below.  For the year 2014, the income limit is $42,900. This threshold is adjusted annually for cost-of-living.

INCOME EXAMPLES

Wages

Dividends

Rental

Social Security

IRA Distributions

Farm & Gambling Income

Disability

401K & 457 Distributions

Railroad Retirement

SSI

Worker’s Compensation

Capital Gains

VA Benefits

Alimony

Etc.

Pensions

A.F.D.C.

 

Annuities

Foster Care Payments

 

Interest

Unemployment

 



   
Q: What is considered part of my Homestead/Permanent Residence?

  1. It includes your dwelling, the dwelling site (not to exceed one acre), and related improvements such as a garage, carport or storage building. The dwelling may be a single family residence, condominium, townhome or a manufactured home. The tax on additional land and buildings, not part of the homestead/permanent residence, is not subject for any exclusion.

Q: Do I have to apply in person?

  1. For this exemption, the qualifying homeowner may submit an application by mail, or in person at the Tax Department. Since this program is based on your annual income you must file a new application each year.

 
Q: How can I show that I am 100% totally and permanently disabled?

  1. You must furnish a certification that you are totally and permanently disabled from either a licensed physician (Physician Certification of Disability) or from a government agency such as the Social Security Administration. The agency must have the proper authority to determine qualifications for disability benefits. If you or your spouse is over 65 years old, and meets the income requirements, you do not need to submit a certification of disability.

Q: How do I provide proof of income?

  1. If you are required to file a Federal Income Tax return you must provide a copy of the first page of the return. For non income tax filers, other proof of income is required. (See Application for details) Proof of income must reflect income for the year immediately preceding the tax year for which an application is made. (For example, if an application is submitted for 2014, income for 2013 must be reported.)

Q: When is the deadline to file an application?

  1. Applications are timely filed if received by June 1st of the year for which the exemption is applied.

Q: Do I need to reapply annually?

  1. Yes. An annual application is required.

Property Exemptions – Every property owner claiming exemption from property taxes must establish that the property is entitled thereto.  Application for exemption must be filed during the listing period with the County Assessor, or if the North Carolina Department of Revenue assesses the property, application must be filed with that Department.  For further information or to receive a blank application, call the Appraisal Section at (704) 878-3013 or email mgriffin@co.iredell.nc.us
The application for property tax exemptions is also available here.  
The application for the motor vehicle exemption is also available here

In order to view the PDF application you must have Adobe Acrobat Reader installed on your computer.  To obtain a free copy follow click here.

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Appeals Process

Informal Appeal

The information provided here is intended to provide property owners with a general understanding of what must be done to submit a valid informal appeal.

How and When Are Informal Appeals to be Filed?

A request for an informal review of your assessed value must be made in writing by completing the Informal Review Form that is attached to the Notice of Real Estate Value. The form must be completed in its entirety to be considered a valid appeal. The request must be returned to the Assessor's Office within 30 days of the date of the most recent notice of assessed value. If the form is received after the 30 day period but before the Board of Equalization and Review has adjourned, it will be considered a request to appeal to the Board of Equalization and Review. Any year, you may appeal the value of your property by sending a written request during the month of January to our office.

Valid Reasons For An Appeal

  1. The assessed value is not comparable to market value, as of the revaluation date.
  2. The assessment is not equitable to comparable properties.
  3. Errors on a property record card.

Invalid Reasons For An Appeal

  1. Taxes are too high.
  2. Inability to pay.
  3. County services are too low.
  4. Amount of increase is too much.

How The Appeal Will Be Reviewed

The property owner is responsible for supplying information which supports his or her opinion of market value for the property in question. Such information may include, but is not limited to, a recent appraisal, recent construction cost, asking price or comparable sales of similar properties. It is of utmost importance that proper information is provided to the appraiser who will review the assessment. One of our staff may contact you for additional information or to make an on-site inspection of the property. This information will be taken into consideration by the appraiser responsible for your area. The appraiser will provide a notice of real estate value that will reflect their decision. Based upon all the information available to the appraiser, he or she will make one of the following decisions:

  1. The property was assessed greater than market value and will be reduced to reflect current market value.
  2. The property was under assessed and the value will be increased to reflect current market value.  
  3. The property is currently assessed at market value and no change will be made.

Market Value

North Carolina General Statute 105-283 defines market value: "All property, real and personal, shall as far as practicable be appraised or valued at its true value in money. When used in this Subchapter, the words “true value” shall be interpreted as meaning market value, that is, the price estimated in terms of money at which the property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of all the uses to which the property is adapted and for which it is capable of being used. For the purposes of this section, the acquisition of an interest in land by an entity having the power of eminent domain with respect to the interest acquired shall not be considered competent evidence of the true value in money of comparable land." For further assistance or additional information please call the Assessor's Office at 704-928-2043.

 

Iredell County Board of Equalization and Review

The information presented here is intended to provide property owners with a general understanding of what must be done to pursue an appeal to the Iredell County Board of Equalization and Review. In addition, information is provided explaining the hearing procedure and the operations of the Board.

What is the Board of Equalization and Review?

The Board of Equalization and Review is the first step in the formal appeals process. If a taxpayer is not satisfied with the results of the informal review by the County Assessor's Office, he may then file an appeal with the Board. The Board is authorized to hear appeals of listing and appraisal decisions of the Iredell County Tax Assessor's Office. The Board is composed of five members and one alternate appointed to a one year term by the Iredell County Board of Commissioners.

How and when are Appeals to the Board of Equalization and Review due to be filed?

A request for an appeal to the Board of Equalization and Review must be in writing. The request must state the grounds for the appeal and identify the property in question. The request must be signed by the property owner, family member or the property owner’s attorney. A non-attorney “tax representative” may sign a request only if he attaches to such request an acceptable copy of his “power-of-attorney” to represent the property owner, without such, the appeal will be rejected. In the case of a partnership or corporation, a request for appeal must be signed by a general partner of a partnership, an officer of a corporation, or an attorney for the organization. A request for appeal of real estate for the current year must be filed within 30 days after the County Assessor has mailed a notice of value, or any time prior to the adjournment of the Board of Equalization and Review for the purpose of taking appeals. The date at which the Board will adjourn for the purpose of taking appeals or applications for 2014 will be advertised in the local newspaper. The first meeting of the board must be held no earlier than the first Monday in April and no later than the first Monday in May. The only notice of assessed value of personal property is the tax bill, therefore, a request for appeal of personal property must be filed within 30 days after the County Tax Collector has mailed the tax bill. Tax Bills are usually mailed in August of each year. A request for appeal or an Application for Hearing form submitted by a means other than the United States mail is considered to be filed on the date it is received in the office of the County assessor. A request for appeal or an Application submitted by United Sates mail is considered to be filed on the date shown on the postmark stamped by the U.S. Postal Service. If there is no postmark or if the postmark does not show the date of mailing, the request or Application will be considered to be filed the date it is received in the office of the County Assessor. Appeals will not be accepted by email or fax.

What are the grounds for an appeal?

Valuation Decisions: Grounds for appealing "valuation" decisions are generally

  1. that the property has been appraised at a figure in excess of, or less than, its true value in money 
  2. that the property has been appraised at a greater, or lesser, percentage of its true value in money than other similar property in the county. A change in value, by itself, is not a basis for appeal.

Listing Decisions: Grounds for appealing "listing" decisions are

  1. the property is not taxable
  2. the property has been assessed against the wrong person
  3. procedural requirements have not been met

Where are Appeals heard?

Hearings before the Iredell County Board of Equalization and Review are held in the Iredell Room in the Iredell County Tax Administration Building at 135 E. Water Street, Statesville, NC.

Who will be present at the Hearings?

The five members of the Board of Equalization and Review and the County Assessor acting as clerk to the Board will conduct the Hearing. The County Assessor will provide a secretary to take the minutes of the meeting. The appraiser responsible for the property in question may be present to represent the County's position on the appeal. Unless the County Assessor's office and the property owner have reached an Assessment Agreement prior to the Hearing, the property owner (or his attorney) must be present. Property owners are allowed to represent themselves at the Board of Equalization and Review or they may send an attorney or they may grant power of attorney to a representative.

How are Hearings conducted?

A Hearing before the Board of Equalization and Review is the first step in the Formal Appeal Process. In hearings involving "valuation," the county's appraisal is presumed to be correct. In order for a property owner to prevail, he must carry the burden of proof. The property owner may bring witnesses, however, all documentation/evidence supporting the appeal must be included with the appeal or made available to the Assessor acting as Clerk to the Board no later than 5 working days before the hearing. An appraiser from the Office of the County Assessor may inspect the property and take photographs prior to the Hearing. The appraiser will present his recommendation to the Board at the Hearing. After all evidence is presented, the Board will consider all the evidence and inform the property owner of its decision, in writing, within 30 days after the hearing. Anyone desiring further information concerning the Board of Equalization and Review may contact the County Assessor's Office at PO Box 1027, Statesville, NC 28687 or call 704-928-2043.

 

The North Carolina Property Tax Commission

The information included here is intended to provide property owners with a general understanding of what must be done to pursue an appeal to the North Carolina Property Tax Commission.  In addition, information is provided explaining the hearing procedure and the operations of the Commission.

What is the Property Tax Commission?  (PTC)

The Property Tax Commission is the trial court of record in property tax cases within its jurisdiction.  It is authorized to hear appeals from listing and appraisal decisions of county boards of commissioners and boards of equalization and review, and from orders of county boards of commissioners adopting schedules, standards, and rules for use in reappraisal programs.  It also hears appeals by public service companies from the appraisal of their property by the Department of Revenue.  The Commission is composed of five members; three appointed by the Governor and one each by the Lieutenant Governor and the Speaker of the House.

How and when are Appeals to the Property Tax Commission due to be filed?

A notice of appeal to the Commission from a local property tax decision must be in writing.  It may be in the form of a letter; however, it must state the grounds for the appeal and identify the property in question.  The appeal should be signed by the property owner or the property owner’s attorney.  In the case of a partnership or corporation, a notice of appeal should be signed by a general partner of the partnership, an officer of a corporation, or an attorney for the organization.  In all cases, a copy of the notice of appeal should be sent to the county assessor at the time the appeal is filed with the Commission.  Following receipt of the notice of appeal by the Commission, the party making the appeal will be provided an Application of Hearing (Form AV-14) with instructions.  This Application must be completed and returned to the Commission within 30 days.  Appeals to the Property Tax Commission from orders of boards of equalization and review or from boards of county commissioners (other than orders adopting uniform schedules of value) must be filed within 30 days after the board has mailed notice of its decision.  Appeals from an order adopting schedules of value must be filed in accordance with G.S. 105-290(c) and (e).  A notice of appeal submitted by a means other than United States mail is considered to be filed on the date it is received in the office of the Commission.  A notice of appeal submitted by United States mail is considered to be filed on the date shown on the postmark stamped by the U.S. Postal Service.  If there is no postmark or if the postmark does not show the date of mailing, the appeal will be considered to be filed the date it is received in the office of the Commission.

Schedules of Values:  Orders adopting schedules, standards, and rules must be appealed on the grounds that their application will not result in the appraisal of all real property in the county at its true value in money.

Where are appeals heard?

Hearings before the Property Tax Commission are generally held in Raleigh, NC.

Who must appear at the Hearing?

In order to pursue an appeal, the property owner (or his attorney) must appear at the hearings.  Individual property owners are allowed (but not encouraged) to represent themselves at Commission hearings.  One family member may not represent another; nor may an attorney-in-fact represent the grantor of the power.  Corporate taxpayers must be represented at hearings by an attorney licensed to practice in NC.  A trustee may appear for a trust and a “general partner” may appear for a partnership.

How are Hearings conducted?

Hearings before the Property Tax Commission are “de novo” (“new hearings”) and are not merely a review of the hearing that was heard by the county board.  In hearings involving “valuation”, the county’s appraisal is generally presumed to be correct.  In order for a property owner to prevail, he must carry the burden of proof.  Hearings are conducted under the rules of evidence as practiced in the general courts of justice of the State.  All testimony is given under oath and is recorded by a court reporter.  Decisions of the Commission are made in the form of an order setting forth its findings of fact and conclusions of law.  Appeals from Commission decisions are to the Court of Appeals and are based on the record made at the Hearing.  Anyone desiring further information concerning the procedure for filing an appeal with the Property Tax Commission and its functions may write to the Property Tax Commission, PO Box 871, Raleigh, NC  27602; call 919-733-7719; or locate on the web at www.dornc.com/taxes/property/ptc.html

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Land Records/Mapping Department

The Land Records/Mapping Department uses a collection of computer technology, ortho photography, and land records to update and maintain the County’s property records. This collection of base maps, land features, and values are used to compile our Geographic Information System (GIS). With this system, tracts of land are assigned Parcel Identification Numbers (PIN) which geographically locates that property. This PIN is then used by other county departments to update and maintain the parcel information such as: owner, acreage, value, and zoning. Our maps are the basis of information on which many other departments rely. For example: E-911 addressing, along with Planning & Zoning, utilizes the GIS system daily to conduct their various duties.Our staff members develop and maintain the Land Records/Mapping system, as well as assist the general public. For more information about Land Records/Mapping or help with any mapping need, please contact our office at (704) 878-3137 or visit our department. We are located at 135 E. Water Street in Statesville, NC.

 

IREDELL COUNTY GIS/MAPPING
UNIFORM FEE SCHEDULE

Photocopies                                                                             

8 ½ x11 prints – black & white

$.25 per page

11x17 prints – black & white

$.50 per page

 

 

Printer Copies                                                                          

8 ½ x11 prints – black & white

$.25 per page

8 ½ x11 prints – color 

$.50 per page

11x17 prints – black & white

$.50 per page

11x17 prints – color 

$1.00 per page

 

 

Creation and Plot of Map                                                         

18x24 map on plotter 

$25.00

24x36 map on plotter

$25.00

42x50 map on plotter 

$35.00

 

 

To reprint a created map                                                          

18x24 or smaller map

$15.00

24x36 map

$15.00

42x50 map or larger

$20.00

 

 

To run a blueprint map                                                              

36x36 map

$15.00

1917 Wall Map from Scanner 

$15.00

 

 

CD – DVD Creation                                                                  

Public CD containing all GIS data -shapefile format

$35.00 per CD

2002 Black & White Orthos - MrSid format

$35.00 per CD

2005 & 2009 Color Orthos - MrSid format
(2 DVDs)

$40.00 per DVD x2 ($80.00 total)

 

 

To create a custom CD with data

$25.00 per CD

30 minute time to create

$30.00 per DVD

Add $15.00 per additional 15 minutes

 

 Effective Date: May 1, 2006

Request of Map by mail must include copy charge + actual postage charge.

Availability – Requests can be made Monday-Friday, 8:00am to 5:00pm except holidays.  All efforts will be made to provide information within 10 working days of the request.

Terms – Payment required prior to preparation of computer tapes, CD’s, diskettes, extensive copying requests, and maps to be sent by mail.