Legislation Details

File #: 26-443   
Type: Resolution (Non-Consent) Status: Agenda Ready
File created: 10/2/2026 In control: Tax
On agenda: 10/27/2026 Final action:
Enactment date: Enactment #:
Title: Commissioner Brown – Tax – Pursuant to N.C.G.S. 105-286, Gaston County is Required to Complete and Implement the Reappraisal for 2027, and the Gaston County Board of Commissioners is Required to Adopt the 2027 Schedule of Values to be Used in Appraising all Property within Gaston County
Sponsors: Chad Brown
Attachments: 1. Gaston County SOV 2027 Changes for Adopt, 2. Gaston County SOV 2027 Calendar of Events
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Commissioner Brown - Tax - Pursuant to N.C.G.S. 105-286, Gaston County is Required to Complete and Implement the Reappraisal for 2027, and the Gaston County Board of Commissioners is Required to Adopt the 2027 Schedule of Values to be Used in Appraising all Property within Gaston County

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STAFF CONTACT

Chelsea Tarbush - Tax - 704-810-5811

BUDGET IMPACT
budget

N/A

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BACKGROUND

A public hearing was held on September 22, 2026, as required by N.C.G.S. § 105-317 and the Schedule of Values has been available for public inspection in the Office of the Tax Director; and, the Gaston County Board of Commissioners does hereby adopt the general Schedule of Values, incorporated herein by reference on file with the Clerk to the Board, to be used in appraising all property at true value and present-use value in Gaston County, North Carolina for 2027 and subsequent years until a new Schedule of Values is prepared and adopted by the Board of Commissioners. Notice is further given that a property owner who asserts that the Schedules, Standards, and Rules are invalid may except to the order and appeal to the Property Tax Commission within 30 days of the date when the notice of the order adopting the schedules, standards, and rules was first published. The Gaston County Board of Commissioners hereby directs the Tax Director to use the 2027 Schedule of Values in reappraising all property within Gaston County. The Gaston County Board of Commissioners directs the Clerk to the Board to publish notice of adoption in a paper of general circulation as outlined in N.C.G.S. § 105-371(c)(3).

POLICY IMPACT

N/A

ATTACHMENTS

Schedule of Values; Calendar of Events