March 31, 2014 -- Pursuant to N.C.G.S. §105-322 the Cabarrus County Board of Equalization and Review will meet as required by law.
Purpose of meetings
To hear, upon request, any and all taxpayers who own or control taxable property assessed for taxation in Cabarrus County, with respect to the valuation of such property, or the property of others, and to fulfill other duties and responsibilities required by law.
Time of meetings
Tuesday, April 15, 2014 at 3:00 p.m.; Tuesday, April 29, 2014 at 3:00 p.m.
The Board will adjourn for the purpose of accepting requests to appeal at the conclusion of the April 29, 2014 meeting.
Taxpayers who receive a change of value notice after the date of adjournment will have 30 days to file an appeal with the Board. Meetings will be held in the County Assessor’s Conference Room in the Cabarrus County Governmental Center.
Requests for hearings must be received no later than final adjournment which is scheduled for Tuesday, April 29, 2014. In the event of an earlier or later adjournment, notice to that effect will be published in this newspaper. The schedule for the hearing of appeals, which were timely filed, will be posted at the Office of the County Assessor, serving as Clerk to the Board, and will also be provided to individuals and organizations that have requested notice pursuant to N.C.G.S. §143-318.12.
Important information on assessed values
Pursuant to NCGS 105-287, all property appraisals must be made in accordance with the 2012 Schedule of Values, Standards and Rules, which were duly adopted for the 2012 County-wide Revaluation Program. This in effect freezes the valuation date for all real property to January 1, 2012 and thus all comparable data used to determine value must be from 2011 and/or prior years. To successfully appeal an assessed value the taxpayer must demonstrate that the stated assessed value of the property is significantly different than the market value of the property based on the market conditions that existed on January 1, 2012 or that the assessed value is significantly different than other similar properties.
All requests for hearing should be made to:
Cabarrus County Board of Equalization and Review
c/o Melissa Mullis
Cabarrus County Assessor’s Office
PO Box 707
Concord, NC 28026-0707
Telephone: (704) 920-2187