THE BOARD OF EQUALIZATION AND REVIEW HAS ADJOURNED FOR 2019.

THE TIME FRAME TO APPEAL THE 2019 TAX VALUE HAS EXPIRED.

CONTACT THE TAX DEPARTMENT FOR MORE INFORMATION ON APPEALS.

CHECK MY VALUE:

This tool allows you to compare your property to other similar properties in your area or neighborhood.

This tool is designed to work best in the cities, towns and subdivisions. Parcels with over 5 acres, or Commercial and Industrial parcels, will not return a comparable or similar property. There are too many variables. You can still use the online appeal module for those properties.

Click on the link below to use the Check My Value tool and the online appeal module.

Check my value


Pursuant to North Carolina General Statute 105- 322, the Rockingham County Board of Equalization and Review hereby gives notice of its intent to meet for 2019. The Rockingham County Board of Equalization and Review meets to hear appeals of property situs, taxability or valuation. The Board will convene for its first meeting Wednesday, April 3, 2019 at 3:00 p.m. at the Rockingham County Governmental Center Campus, 371 Hwy 65 West, Wentworth, NC. The Board will adjourn Wednesday, May 8, 2019. In the event of an earlier or later adjournment, notice of that date will be carried in the newspaper.

Informal appeals and appeals for the Board of Equalization and Review need to be made as soon as possible so they can be processed and worked. 

All appeals of real property for the 2019 tax year needs to be in the Tax Administration office or postmarked no later than the May 8, 2019 adjournment date. 

Prior to the adjournment date, any person who owns property in Rockingham County and who wishes to appear before this Board should contact the Rockingham County Tax Administration by phone at (336) 342-8291 or (336) 342-8293 or by mail at PO Box 68, Wentworth, NC 27375 for the appropriate form, application and appointment time. We will let you know what room the Board will meet in when we give you your appointment date and time.

DOWNLOAD AN APPEAL FORM:

For your convenience we have links below to our appeal forms.
Commercial and Industrial property requires the appropriate Commercial/Industrial Form with the appeal.

The tax forms below are in Adobe Portable Document Format, (PDF). You must have Adobe Acrobat Reader to view and print these forms. You can get the Adobe Acrobat Reader as a free download at http://get.adobe.com/reader/
Form(s) to Download

2019 RESIDENTIAL APPEAL FORM
2019 REVAL COMMERCIAL INDUSTRIAL APPEAL FORM
2019 REVAL OPERATING EXPENSE WORKSHEET
2019 REVAL APARTMENT INCOME AND EXPENSE FORM
2019 REVAL COMMERCIAL INDUSTRIAL INCOME AND EXPENSE FORM

2019 POWER OF ATTORNEY TO APPEAL

 

These forms must be submitted either in person, or via U.S. Postal Service. Please see our FAQ below for more information.

2019 Reappraisal (Revaluation) – What is it?

 

Reappraisal, or Revaluation, is the process of resetting the assessed values of land and improvements to 100% of their market value by recognizing changes in the real estate and construction markets since the last reappraisal in 2011.This includes all Commercial, Industrial and Residential property.

It does not include personal property such as machinery and equipment, motor vehicles, boats and personal property mobile homes. 


How often does Revaluation occur?

Since 1920, North Carolina counties have had the responsibility to assess and collect property tax. North Carolina State Law requires each of its 100 counties to reappraise real property at least every eight years.

A county can choose the reappraisal cycle that reflects the fluctuations of the local real estate market.  Our last reappraisal was in 2011.  The reappraisal to be conducted in 2019 will address real estate market changes over an eight year period.


Why is Reappraisal important?

Equity - Over time, almost all property changes in value.  In many cases, if the property is maintained, the normal trend is an increase in value after 8 years. However, from location to location there will be fluctuations in the value based on factors that influence the property.  Because of this, it is important to address the tax assessments between different areas and property types to allow for this fluctuation of market value from both location and condition of the property over time.  Through analysis of all factors, it allows adjustment in assessments from all causes.  Some properties increase in value and others will decrease.  This process redistributes or equalizes the valuation between properties. 


Who conducts the Reappraisal?

The 2019 Real Property Reappraisal is being conducted by permanent employees of the Rockingham County Tax Administration office and private contractors who have assisted us.  These appraisers are experienced, real property “Ad Valorem” Tax Appraisers certified by the North Carolina Department of Revenue. 


How is a Reappraisal done?

For every piece of property in Rockingham County there is a “property record” detailing the features of that property.  The property’s size, location, quality of construction, topography, age and general condition are noted.  Since the last reappraisal of property in 2011 appraisers have reviewed property in the county comparing the data on record to data observed at the property, making changes where appropriate.  Other appraisal staff tracked and analyzed the sales data of all property sold since the last reappraisal.  Rental markets were studied along with building cost.  From this analysis, valuation tables were built. 

You can review your current property record card here on our website. 

In order to value land, the county is grouped into approximately 500 zones called neighborhoods.  Using local land sales within these neighborhoods the information is tracked and analyzed to determine the land rate that applies to that particular area.  After new land and building rates are applied to the changes made from field review, all property data is recalculated.  The resulting new assessments are reviewed and compared to current real estate sales to confirm that new land and building valuation changes are correct and are resulting in market value. 


How much change can I expect?

There is not one exact percent of change.  All property valuations are subject to change according to the corrections that were observed during review.  Not all valuations will increase.  Some will decrease depending on excessive depreciation that can result from lack of maintenance.  Some valuations will remain the same.

Because of Rockingham County’s proximity to Greensboro and Winston Salem, the south side of Rockingham County continues to be very attractive to buyers from this area.  Sales information indicates some of the most valuable land is in this area of the county.  However increased land values have been observed across the entire county over the last eight years.

Dwellings on average size lots may show modest increases.  If the increase seems higher than expected, the change may be due to a correction of information that resulted from review.


When will the new assessments go into effect?

New assessments are effective for 2019 tax bills and will remain unchanged until the next reappraisal, unless there is a specific change to the property that results in a value change allowed by statute.


How can I determine if the appraisal is correct?

The Tax Office appraises property en masse, so fluctuations are expected. With aproximately 53,800 parcels, we are constantly correcting our data. The Tax Office can make an error or we can find changes that property owners have not reported to the Tax Office.

There is no one perfect value for all real estate. All appraisals are opinions, whether done by a tax appraiser or independent fee appraiser.

The appraised value should be close to the amount you would expect to sell your property for in 2019.  

First consider the value in relation to your neighborhood.  Does the appraised value appear to be close to the price you would consider reasonable if you were to list your property for sale?  If so, the appraisal is correct. 

Another way is to review the information shown on your property record card for accuracy.  One can be obtained at the Rockingham County Tax Administration office in Wentworth or viewed here on our website.


What if I disagree with the valuation placed on my property?

All property owners have the right to appeal the assessed valuation if they determine the valuation to be substantially higher or lower than current market value.  Instructions for appealing your 2019 valuation will be on the Notice of Change of Value we will send out in January of 2019.

Pursuant to North Carolina General Statute 105- 322, the Rockingham County Board of Equalization and Review hereby gives notice of its intent to meet for 2019. The Rockingham County Board of Equalization and Review meets to hear appeals of property situs, taxability or valuation. The Board will convene for its first meeting Wednesday, April 3, 2019 at 3:00 p.m. at the Rockingham County Governmental Center Campus, 371 Hwy 65 West, Wentworth, NC. The Board will adjourn Wednesday, May 8, 2019. In the event of an earlier or later adjournment, notice of that date will be carried in the newspaper.

Informal appeals and appeals for the Board of Equalization and Review need to be made as soon as possible so they can be processed and worked. 

All appeals of real property for the 2019 tax year needs to be in the Tax Administration office or postmarked no later than the May 8, 2019 adjournment date. 

Prior to the adjournment date, any person who owns property in Rockingham County and who wishes to appear before this Board should contact the Rockingham County Tax Administration by phone at (336) 342-8291 or (336) 342-8293 or by mail at PO Box 68, Wentworth, NC 27375 for the appropriate form, application and appointment time. We will let you know what room the Board will meet in when we give you your appointment date and time.


Rockingham County Real Estate Market, where do we stand?

What are we to think about all the news we hear every day regarding the Real Estate market?  We need to remember that all real estate value is local.  The factors that affect other counties in North Carolina, or other states, are not the same as Rockingham County, North Carolina. There are areas in North Carolina which are experiencing more growth than Rockingham County. 

The County tax office will continue to monitor market conditions.  While the tax appraisers look at offerings for sale, we only use transactions to set our rates, and then only transactions which appear to be true open market arms length sales.  If in the future information shows a change in Market Value County wide, the County Commissioners can advance the next general reappraisal date to adjust for those changes. 



If you need assistance with the site or would like to make a suggestion, please direct your response to the following email address:
  taxadm@co.rockingham.nc.us