Revaluation

Revaluation 2023

The Tax Office has conducted the property revaluation, which occurs every four years in Catawba County. Values determined by the current revaluation were effective on January 1, 2023, and were mailed to property owners in early February. To learn more about the current revaluation, click on the information below.

2023 Property Revaluation Update

COMPER Catawba
COMPER Catawba is a new online tool that allows property owners in Catawba County to view valid sales used by the Catawba County Tax Office to help establish the current market value of properties in the 2023 revaluation cycle.

After you click on the COMPER Catawba button below, enter your property address to receive a list and a map indicating all valid property sales between January 1, 2019 and December 31, 2022 within a five-mile radius of your property.

From the list, you can select specific valid sales, similar to your home and turn them into a report that can be printed or saved as a PDF. The Google-based map can be used to see the location and a 360-degree street view of each comparable property.

COMPER Catawba

To see a video with instructions on how to use COMPER, click HERE.

The appeal period for this tax year has ended by the Board Adjournment per North Carolina General Statute.

Data Validation
If you believe the information about your home is incorrect, or has changed, please submit a request for the change by finding your parcel on the GIS page at https://gis.catawbacountync.gov/parcel/ then following the assessment report for the property on the right hand side.

Catawba County Revaluation Appointment Line: (828) 465-8436
Catawba County Tax Office staff are available to help answer any questions you may have about your new valuation notice. To make an appointment with someone on our team, call the Catawba County Revaluation Appointment Line at (828) 465-8436 Monday-Friday, 8:00 a.m.-5:00 p.m.

Appeals
After a revaluation is completed, a property’s value can only be increased or decreased before the next countywide revaluation if there are physical or zoning changes to the property or if there is a clerical or mathematical error, or misapplication of values in the listing of the property.

Examples of physical changes could include new building construction, new improvements and remodeling, demolition of structures or features, and subdivision of land. Property values cannot be adjusted for normal physical depreciation or economic changes affecting the county in general in a non-reappraisal year.

An independent appraisal effective after the January 1st date of the last county-wide revaluation cannot be considered until the next countywide revaluation because the value was determined using market sales that occurred after the effective January 1st revaluation date.

Please note, appeals targeting the market value of the parcel, that are not based on data correction, must refer to the latest revaluation cycle, being January 1, 2019 through December 31, 2022. We are only able to utilize sales during this revaluation cycle to value properties per North Carolina General Statute.

The appeal process is available to any property owners who disagree with their property valuation. The first step is to submit your appeal request by one of the following methods: an in-office appeal, which can be requested by calling the Catawba County Revaluation Office at (828) 465-8436, by filing an appeal online through the Catawba County Appeal Portal HERE, or by emailing the request to Revaluation@catawbacountync.gov. The portal provides a step-by-step explanation of the initial appeal process.

Office appeals that are not resolved may be appealed to the Catawba County Board of Equalization and Review, followed by the North Carolina Property Tax Commission and the North Carolina Court of Appeals.

Revaluation 101

What It Is
In every community, property values increase or decrease at different rates over time. Revaluation is a data-driven process that updates the market value of all residential and commercial properties in the county.

What It's Not
Revaluation does not set tax rates. Property tax rates are determined by the Board of Commissioners during the county’s annual budget cycle.

Revaluation does not create property values. Property values are determined by the real estate market through the buying and selling of property from the last revaluation to the current.

Why It Happens
Revaluation resets property values to their current market value so that the property tax burden is spread fairly among all taxpayers. Counties are required by state law to conduct revaluations.

How It Happens
Revaluation is a countywide process. County tax appraisers work to:

  • Verify the accuracy of characteristics on record for the property. Some of these characteristics include square footage, bedroom and bathroom count, condition of structure and exterior walls.
  • Research and analyze the sale of properties with similar locations, qualities and conditions.
  • Evaluate all the data to determine the current market value.

When the process is complete, all property owners receive a Notice of Real Property Value by mail with instructions on how to appeal if they disagree.

When It Happens
North Carolina law requires revaluations at least once every eight years. Catawba County, like many other counties, conducts a revaluation every four years. A four-year revaluation cycle helps to balance fluctuations in market value that tend to accompany longer periods between revaluations. Catawba County moved to a four-year revaluation cycle in 1999. Based on the county’s four-year cycle, the next revaluation is scheduled for January 2027.

Property Tax Relief Programs
North Carolina offers three Property Tax Relief Programs: the Elderly or Disabled Homestead Exclusion, the Disabled Veteran Homestead Exclusion, and the Circuit Breaker Homestead Tax Deferment Program. Learn more about these programs HERE.