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Property Tax Publications

   

Valuation and Technical Manuals

 
2013 Board of Equalization and Review Manual  
Cost Index and Depreciation Schedules  
empty Electronic Listing of Personal Property  
empty 2007 Personal Property Appraisal and Assessment Manual  
empty 2010 Personal Property Audit Seminar Manual  
empty Billboard Structures Valuation Guide    

The Property Tax Appeals Manual is being revised. While the manual is being revised, please direct questions regarding county property tax appeals to the appropriate county assessor's office http://www.dornc.com/downloads/CountyList.pdf. For questions regarding property tax appeals to the North Carolina Property Tax Commission, please contact the Property Tax Division of the North Carolina Department of Revenue at 1-877-308-9103.
Pollution Abatement and Recycling Equipment Certification Guidelines and Forms
   

Education

empty County Assessor and Appraiser Certifications
empty Study Guide for the Certification Exam
empty Approved Educational Offerings for Assessors and Appraisers
empty Request for Certification Form
empty Certification and Continuing Education Regulations Manual
empty Questions and Answers About the Certification and Continuing Education Program
empty 2012 Advanced Seminars
empty 2011 PUV Seminar at Fall Conference
empty NC Property Tax Education Calendar
 

Present Use Value

Present-Use Value Program Guide (Revised 10/18/11)
Use-Value Manual for Agricultural, Horticultural, and Forest Land
Woodland Owner Notes, Published by North Carolina Cooperative Extension
 

Sales Ratio

Sales Assessment Ratio Studies Report - January 1, 2012
Sales Assessment Ratio Studies Report (Prior Years)
Sales Ratio Definitions
Sales Ratio for Multiple Years (Excel)
 

Local Government Reports and Related Links

Property Tax Rates
Excise Tax on Conveyances: Net Collections by County for Last Five Years (Revised 10/11)
County Taxable Real Property Valuations
County Taxable Real Property, Personal Property, and Public Service Company Valuations
Municipal Taxable Real Property, Personal Property, and Public Service Company Valuations
County and Municipal Collection Rates
The current County and Municipal Collection Rates are located in two separate memos titled "Management of Cash and Taxes and Fund Balance Available-[Counties] or [Municipalities] for the Fiscal Year ended June 30, 20xx". Memos for a number of prior years are also available.
   

Registered Firms

Registered Firms as of 1/1/2012
   
 


Last modified on: 03/14/13 08:21:10 AM.