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Per North Carolina general statutes, each county must conduct a reappraisal of all real property at least every eight years. Cumberland County’s previously conducted county-wide revaluation was Jan. 1, 2017.
During a reappraisal, the county aims to re-establish equity among properties that may have appreciated or depreciated at different rates since the last revaluation. The primary goal is to be equitable. This is accomplished by updating the tax values to reflect the estimated market value as of the revaluation date, which is set for Jan. 1, 2025.
It is not the purpose of a reappraisal to increase revenues or to provide tax breaks. The Cumberland County Tax Administration uses mass appraisal methods to analyze data and establish values.
Mass appraisal differs from individual property appraisal that is typically performed by an independent fee appraiser in that appraisal standards, schedules and models are developed and then applied to each individual property within a similar group of properties. This is done using a Computer Assisted Mass Appraisal System.
A variety of data analysis is performed to assist in establishing fair market value models. Many factors are reviewed and considered such as property type, use, age, size, quality, style, condition, and location, as well as reviews of recent market sales, trends and replacement costs.
The value models developed and used to value the different property types are cost, sales comparison or income approaches. For example, residential houses are typically valued using the sales comparison approach, which will establish market value based on a comparison to qualified sales of similar properties.
Market value is generally determined from sales between unrelated and unbiased parties and where the property was not sold under a distressed situation. The Tax Administration appraisal staff reviews properties using the Real Property Listing forms, mapping programs, site reviews of neighborhoods, individual properties that have permits, and recent sales of properties to attain accurate listing information which will help develop better market values.
Citizens of Cumberland County may notice an increase in appraisal staff and data collectors in the field conducting site reviews as we prepare for revaluation. These staff will be wearing a county issued identification badge and driving a vehicle that displays a county emblem.
Owners are also encouraged to visit the website at www.cumberlandcountync.gov/departments/tax-group/tax/real-estate-gis-mapping to learn more about Revaluation and to review their property listing information to be sure it is correct.
If any changes are needed to the listing, owners can download a 2024 Real Property Listing form to submit any changes. The form can be found in the Forms and Publication section and can be submitted to the Tax Office by several methods which are noted at the bottom of the form. Citizens may also contact our Customer Service office for additional information or any questions at 910-678-7507 or email any questions to taxrealestate@cumberlandcountync.gov.