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A Guide to Frequently Asked Questions About Revaluation

  • What does this notice I received from the tax office mean?
    • Cumberland County completed the 2017 General Revaluation of all property. The notice is to inform you of the value at which your property will be assessed for the 2017 tax year.

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  • Nothing changed on my property. Why did my tax value change?
    • All property in Cumberland County was reappraised for the 2017 Revaluation in order to update the tax values to reflect the current market as of January 1, 2017. The last county wide revaluation was completed January 1, 2009 and state laws mandate that counties perform a revaluation at least once every eight years.

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  • What is Revaluation?
    • Revaluation is the process of reappraisal that updates the assessed value of each property to be consistent with the current market.

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  • How often are revaluations done?
    • North Carolina law requires a County-wide Revaluation to be conducted by each county at least once every eight years.

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  • Who decided to conduct the revaluation?
    • NC State law mandates that a revaluation be conducted at least once every eight years, so this revaluation was completed to adhere to North Carolina State law. The last County-wide Revaluation in Cumberland County was conducted January 1, 2009.

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  • No one came to my property, how can you revalue it?
    • During the reappraisal process, the staff reviews property through the means of reviewing property listings, mapping programs, site reviews of neighborhoods and individual property as needed, and recent sales of similar properties to attain a current market value. Additionally, staff appraisers have conducted numerous site visits due to permits taken out for new construction and other improvements since the last revaluation.

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  • Who decides how to value my property?
    • North Carolina General Statute 105-283 dictates to our staff how to conduct a revaluation of property. Qualified employees of the Cumberland County Tax Department conducted research and analysis in accordance with the statutes and established standards of Mass Appraisal in order to reappraise of all property. These employees are certified as Real Property Appraisers with the Department of Revenue. Some of them are also certified appraisers with the State of North Carolina Appraisal Board as well.

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  • How do you decide the value of my property?
    • Data analysis is completed that considers the type, use, age, size, quality, style, condition and location of property. An analysis is done of recent market sales, trends, replacement costs and other factors to assist in the valuation of all property at its fair market value as of the date of the revaluation, January 1, 2017. Individual property is valued in a uniform and equitable manner as simlar property and by the same procedures as those used by others in the appraisal profession. For example, residential houses are valued using the comparable sales method to attain a reasonable and credible estimate of what the home’s market value is based on qualified sales of similar properties.

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  • What type of property was involved, what type of property was revalued?
    • All real property or “real estate” must, by state law, be reappraised at least once every eight years. This would include all land and any structures permanently attached to the land that would be considered real estate. This includes residential houses, commercial buildings and structures such as garages, decks, storage buildings, patios, paving, porches, etc. NOTE: Personal property is revalued each year.

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  • How will the revaluation affect my tax bill?
    • Tax rates and tax bills are not a consideration and play no part in the revaluation/appraisal process. All real property is reappraised or revalued to bring its tax value to a current market level as of the revaluation date of January 1, 2017.

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  • Wasn’t the revaluation done just to raise tax revenue? Doesn’t the county need more money.
    • Whether or not the tax base is increased due to the revaluation process is not a consideration in establishing current market values by our appraisal staff. The purpose of the revaluation is to bring all real property assessments to a current market level, all are revalued as of January 1, 2017. This is a way to equalize tax values because historically tax values are “frozen” as of the date of the last revaluation, but the real estate market continues to change, which may cause groups of properties to be under or overvalued, thus creating a condition of inequity. The goal and intent of the revaluation process is to appraise all property at its current market value thus creating more equity and ensuring each property pays only its “fair share” of the tax burden.

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  • I have an exemption on my property, why am I receiving a revaluation notice?
    • All property is reappraised for the 2017 revaluation to determine a current market value. All property owners of non-exempt and partially exempt properties will receive a notice of value with the new assessed value for 2017. If you receive a 100% exemption on your property you will not receive a notice; however, the assessed value of the property will be on the county website. A property that has a partial exemption could see change in the amount they are billed based on the new reappraisal and if a property loses exemption for any reason, the market value determined at the revaluation will be the basis for the tax bill.

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  • I have an exemption or exclusion on my tax bill (elderly or disabled), does this revaluation mean I will lose that. How does the revaluation affect my current exemption?
    • The revaluation will update all real property tax values to reflect a current market value as of January 1, 2017. If a property qualifies for the elderly or disability exemption, the approval for the exemption will not be removed, but the amount that is actually billed may change depending on the new reappraisal. So if you qualified for the veteran’s disability exemption of $45,000 and your property’s market value changed from $150,000 to $130,000, the amount you will be billed on will change. Taxes would be assessed on $85,000 of value instead of $105,000.

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  • I am in the land use or farm use program. Why did my value change? The land is still farmed, nothing has changed.
    • The revaluation will update all real property tax values to reflect a current market value as of January 1, 2017. All land use rates are also updated. The land use rates used by Cumberland County are set by the state, not completed by the county tax office. Your qualification for the program will not change unless there is a disqualifying event, but the use value and the market value of your property will most likely change.

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  • How is the land use/farm use values determined?
    • Present Use Value is the value of the land in its current use (agricultural, horticultural or forestland). The land use rates are based on the different soils and what these soils can produce as determined and recommended to the North Carolina Department of Revenue and the Use-Value Advisory Board.

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  • Who determines the land use/farm use values?
    • The rates that determine the present use value are recommended to the NC Dept. of Revenue by the Use-Value Advisory Board. This Board is made up of many qualified representatives and is under the Supervision of the Agricultural Extension Service of North Carolina State University. The NC Dept. of Revenue will adopt a use-value manual based on these recommendations. Cumberland County will adopt these rates to determine present use values at each revaluation.

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  • How can I appeal my new market value?
    • An appeal form will be included with the Revaluation Notice of Assessment. There will be a timeframe given to file an appeal. It is critical that all appropriate documentation that you need to provide to prove your case be included with your appeal. You will be asked on the appeal form the reason for the appeal and your opinion of value. An acceptable reason for appeal is not that the value is simply “too high.” This does not provide any proof and will result in a decision of “no value change.”

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  • How can I appeal my present use value?
    • Due to the fact that Cumberland County adopts the use value rates that are recommended by the NC Dept. Of Revenue, your appeal would begin with Cumberland County, but would eventually have to be heard by the Property Tax Commission at the state level. You would have the burden to prove the values were inaccurate.

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  • When can I appeal?
    • A timeframe will be given for you to appeal your valuation on the notice of valuation you receive. This timeframe is typically within 30 days from the date of the Revaluation Notice of Assessment. An informal appeal form will be included with your notice, or you may find a Request for Review form on the Cumberland County website at www.co.cumberland.nc.us at the Tax Administration tab.

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  • What happens after I send in an appeal of my value?
    • Cumberland County appraisal staff will review and consider the appeal based on the written documentation that has been provided. The appraisal staff may visit the property or make contact by telephone if they have questions concerning the appeal or the property. It may be necessary for the taxpayer to meet with the appraisal staff in order to make sure the county has correct information. If this is needed an appointment will be scheduled with the appraisal staff.

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  • If I appeal my value is there a chance that my property value will go up?
    • Based on the information obtained during the appeal and review process, the appraisal staff will reconsider the valuation of your property. This could result in three (3) possible conclusions:
      1. A Lower Value
      2. No Change in the Value
      3. A Higher Value
      During the appeal process the appraisal staff will review the property listing, maps, photos, comparable sales and information sent in. This process may also include a site visit. A review of the land value, the main structure and any other improvements on the property will be conducted. If during the review any improvements were found to have been omitted from the property listing they would be added which may increase your property’s assessed value. The review could also result in a decrease in value if there are corrections needed that deem this appropriate. The review may also find that there is no need for any change to the assessed value.

      It is important to know however, that an acceptable reason for appeal is not that the value is simply “too high.” This does not provide any proof and will result in a decision of “no value change.”

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  • When and how will I know the results of my appeal?
    • You will be notified in writing of the results of your appeal within approximately 90 days after the appeal deadline has expired.

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  • What if I am not happy with the results and change to my value after my appeal?
    • If you are not satisfied with the results from the initial appeal, you may proceed to the more formal appeal process with the 2017 Cumberland County Board of Equalization and Review. The notification that you will receive from the initial informal appeal will contain the information about the methods and procedures for further appeal.

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Cumberland County, NC.
All Rights Reserved.
County Courthouse
117 Dick Street
Fayetteville, NC 28301