North Carolina Property Tax Alert – Mecklenburg County

Mecklenburg County’s 2011 revaluation of its real estate assessments saw a record number of appeals, causing many to question its validity. Upon review, a qualified appraisal company determined there was inequity amongst a majority of properties throughout the county. As a result, legislators passed, and the Governor signed, Senate Bill (S.B.) 159 into law in July 2013.

S.B. 159 requires Mecklenburg County to conduct a reappraisal or review of its real estate assessments within 18 months. The law specifically outlines two potential remedies intended to fix the issues that have arisen from the 2011 reassessment: have an approved outside firm fix the assessments or internally conduct the entire revaluation again. Mecklenburg County has chosen to hire an outside firm and also enhance the assessment office with 16 new employees, as well as a new head assessor, Kenneth Joyner. A review company will be hired on September 17 to begin the revaluation on a neighborhood by neighborhood basis. The company will make changes to property record cards on the second Tuesday of each month. The county manager will notify owners of changes and will also issue refund checks by the end of each month for any assessment decreases that may occur. While the law states that taxes from both increases and decreases in assessment should be taxed from the original valuation date, Mecklenburg County officials have stated that, at this time, they will not bill taxpayers for any increases in taxes that may occur for earlier years. Mecklenburg County’s current stance is contrary to law so this issue has the potential to change. Once new notices have been issued, appeal rights will be in place. Details of appeal protocol have yet to be finalized.

If you have any questions please contact Jeffrey Glock (410-403-1524).