Real Estate Appraisal Department

Overview

In North Carolina, the County Assessor is responsible for listing, appraising, and assessing all real estate for tax purposes as prescribed by the General Statutes. Our goal is to value every property fairly, accurately, and equitably. These assessments or appraisal values are generated as of January 1 of the last county-wide reappraisal.

Reappraisal

North Carolina law requires each County to reappraise all real estate at least once every 8 years. Gaston County's last Reappraisal was conducted in 2023. The next countywide reappraisal is scheduled for 2027. To do this, the appraisal staff will analyze arm's length / open market transactions, income streams for commercial properties, and construction costs to develop the Schedule of Values.

Appeals

Property values can be appealed each year starting in January and ending when the Board of Equalization and Review (BER) adjourns. The appeal deadline for the 2023 tax year is May 26, 2023. Property owners can appeal their value for a variety of reasons, for example:

  • Incorrect square footage, bathroom count, etc.
  • Physical changes made to the property
  • Values of similar properties are much different from an individual's property

Note: An appeal is not to reduce your taxes due to an inability to pay.

North Carolina law presumes that the value determined by the Assessor's Office is correct; therefore, the appellant must prove that the assessed value substantially exceeds the market value of the property and/or the tax assessor used either an illegal or an arbitrary method of assessing the property. Pertinent supportive information should accompany the appeal. A separate form must be completed for each property being appealed.

If the persons filing and / or presenting an appeal who do not hold an ownership interest in the subject property must include a completed Power of Attorney form. Failure to comply will invalidate the appeal.

Three things can occur when a property is placed under appeal:

  1. The property value can remain the same - meaning the appraiser found no inaccuracies with the property.
  2. The property value can decrease.
  3. The property value can increase.

You will be notified of the decision by mail. If you agree with the decision, no further action is required. If you disagree, the appellant must appear before the Board of Equalization and Review (BER). The BER for Gaston County is a panel of five sworn officials selected by the Gaston County Commissioners. The Board of Equalization and Review will hear your case and make a ruling within 30 days. You will be notified of the BER decision by mail which will include information on how to file an appeal with North Carolina Property Tax Commission (PTC) if you choose.

Additional information is available on Community which is an Analytical program that provides information from other sources combined with property tax values to review information by geographic areas within Gaston County.