Legislation Details

File #: 26-308   
Type: Resolution (Consent) Status: Agenda Ready
File created: 7/10/2026 In control: Tax
On agenda: 8/25/2026 Final action:
Enactment date: Enactment #:
Title: Commissioner Brown - Tax - Pursuant to N.C.G.S. 105-286 and 105-317(b)(1), the Tax Director Requests BOC Acceptance of the 2027 Schedule of Values for Reappraisal of Real Property
Sponsors: Chad Brown
Attachments: 1. Gaston County SOV 2027 Final.pdf, 2. SOV 2027 Hyperlink
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
No records to display.

title

Commissioner Brown - Tax - Pursuant to N.C.G.S. 105-286 and 105-317(b)(1), the Tax Director Requests BOC Acceptance of the 2027 Schedule of Values for Reappraisal of Real Property

body

STAFF CONTACT

Chelsea Tarbush - Tax Director - 704-810-5811

BUDGET IMPACT
budget

Funds are allocated, and no additional County funds are required.

body

BACKGROUND

In preparation for each reappraisal of real property required by the North Carolina General Statutes 105- 286, it shall be the duty of the assessor to see that; uniform schedules of value, standards, and rules to be used in appraising real property as it's true value and it's present-use value are prepared and are sufficiently detailed to enable those making appraisals to adhere to them in appraising real property. Therefore, as required, this Document (Schedule of Values, Standards, and Rules) has been prepared in accordance with Chapter 105, Subchapter II, Article 19, Section 105-317, Paragraph (b) (1) of the General Statutes of North Carolina and Standards 5 and 6 of the Uniform Standards of Professional Appraisal Practice as developed by the Appraisal Foundation.

POLICY IMPACT

N/A

ATTACHMENTS

N/A