Why is Gaston County reappraising properties?

North Carolina General Statute 105-286 requires all counties to conduct a reappraisal at least once every eight years. Gaston County's last reappraisal was performed in 2019. The goal of reappraisal is to distribute the overall tax burden throughout the County in a way that is fair and equitable, and based on current property values.

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1. What is reappraisal?
2. How are properties assessed?
3. Why is Gaston County reappraising properties?
4. What is the benefit of reappraisal?
5. What is Market Value?
6. How does reappraisal affect my taxes?
7. Who assesses my property? How are they trained?
8. Does reappraisal cause gentrification?
9. Is Gaston County inflating property values to raise money?
10. Does Gaston County conduct a reappraisal only at the peak of the market?