2026 DAVIDSON COUNTY REVALUATION

Revaluation is the process by which all property tax values within a taxing jurisdiction are revalued to their market value as of a specific effective date. It is also sometimes called a mass appraisal.  The overall purpose of a Reappraisal is to achieve Uniformity and Equalization in the administering of property tax.  It is not to increase revenues or to provide tax breaks, but to fairly, equally, and uniformly appraise the real property at its true market value.  Equalized values create equalized and uniform taxes.  Equalization ensures each taxpayer is paying only his or her fair share.

  To View the Proposed Schedule of Values. Click on the link below.

  2026 SCHEDULE OF VALUES

2026 PRESENT USE VALUE SCHEDULE

The revaluation appeal deadline has expired for the 2026 Tax Year.   If you filed an appeal on or before April 30, 2026, the appraisal staff will continue to review your submitted appeal and contact you as soon as possible.

                                                                               Why do you have a revaluation?

The State of North Carolina requires counties to conduct a revaluation at least once every eight years. The primary purpose of any revaluation program is to provide equalization among all property owners, as well as among all classes of property. The last revaluation in Davidson County went into effect in 2021.  The program is not intended to increase revenue, but only to ensure that each property owner pays only his fair share of the cost of services rendered by local government.

How does revaluation equalize the tax burden?

 Since property taxes are based on value, it is important to have all property valued periodically on a uniform basis, using a modern system of valuation. Property values change with time. Values increase, decrease, and others remain unchanged. Appraisals must be updated or inequities in tax distribution will result. For instance, property valued at $150,000 in 2021 might now be worth $200,000, or it could have declined in value to $135,000. In either case, the 2021 appraised value of the property is obsolete and will result in the property owner paying too much or too little of his or her share of the tax for the operation of local government. 
 
 How is revaluation conducted, and my property value determined?

 The County's more than 97,000 parcels are divided into neighborhoods based on similar market, economic and geographical conditions.  Property sales are analyzed to establish appropriate land values, building grades, and influence of property characteristics.  The County's in-house state certified appraisers review and analyze data from the field and office, verifying rates and value ranges, which are compiled into the Schedule of Values.   Appraisers make any necessary adjustments to ensure the assessed value reflects fair market value.

Difference between Market Value and Assessed Value?

Market value represents what a property would sell for on the open market, while Assessed value is the value used to calculate property taxes.   Currently, the Assessed value of real property in Davidson County is based on the Market value data from the last revaluation effective January 1, 2021. 

Will all property values change?

Most likely, yes. However, not all property values will change at the same percentage. Market value may have increased or decreased more for some neighborhoods than others. The revaluation reflects changes that have occurred since the last revaluation.

Will this affect my property tax bill?

Property tax bills have two main parts — the assessed value and the property tax rate. Through the revaluation process, the assessed value is determined and applicable as of January 1st, 2026. Tax rates are adopted by the elected county and municipal officials during the month of June and go into effect July 1st, 2026.    

Until the tax rates are set, the effect revaluation will have on your tax bill cannot be determined.

When does the revaluation take effect?

The resulting values will be effective as of January 1, 2026. The assessment will be the basis for the tax bills that will be mailed in July of 2026.

How can I find out my new value?

The Tax Assessors Office will be mailing the “Notice of Assessed Value” to all taxpayers who own real property in Davidson County. Notices are expected to be mailed in the month of February 2026.  

 What if I don’t receive a notice?

Notices will be mailed to the last known address of each property owner in Davidson County. If you do not receive a notice, please call the Tax Assessors Office at 336-242-2160 or email: https://www.co.davidson.nc.us/formcenter/Contact-Us-4/Contact-Us-Form-43 to verify your address. We will be happy to assist you in receiving your notification of assessed value.

What if I disagree with the new assessed value?

Instructions and timelines to appeal your real property value will be included with your assessment notice. The first level of appeal is an Informal Review hearing.  An Informal Review allows you and a County Appraiser to review the property record along with supporting information together.  If an error is found, it can be corrected without having to make a Formal Appeal.

 Please note the following are not valid reasons to appeal the assessed value:

                                                                 *     The percentage of increase / decrease from the previous assessed value                                                                                                                               *     The Market Value is more than the insurance value                                                                                                                                                               *     The Market Value is just too high                                                                                                                                                                                           *     The owner does not have the financial ability to pay the taxes

                                                                     What if I still disagree with the assessed value after the informal appeal?

The second level of appeal is a Formal Hearing conducted by the Davidson County Board of Equalization and Review, also known as the Board of E & R. This Board is appointed by the County Commissioners and is comprised of local residents with knowledge of the local real estate market.  The Board will review and discuss your appeal with you, make a decision, and notify you of the decision in writing along with information included concerning your right to appeal to the next level. The third level of appeal is with the Property Tax Commission, which is a division of the North Carolina Department of Revenue.