Tax Assessor

On behalf of the entire tax assessor’s office welcome to our website. Our goal is to provide as much information as possible about our department, tax assessments and other pertinent information. You can find information about the appeal process, tax exemptions, deferment, and other information on this site.


Assessment Date

Please note that all property values for Cherokee County are assessed as of January 1st of each taxable year. We mail personal property and business listing information to current owners as identified in our tax system. If you are new to the county and need to list property you can find listing forms and telephone numbers here on the website or at the tax assessor’s office located in the Courthouse.

Property taxes are an ad valorem tax, meaning that they are allocated to each taxpayer proportionately according to the value of the taxpayer's property


Purpose

The purpose of collecting property taxes is to pay for a variety of things such as schools, local law enforcement, fire protection, libraries, public health, social services, local infrastructure, parks and recreation, and much more. The state of North Carolina oversees local property tax procedures to make sure all counties and municipalities comply with the law. Property taxes are a primary source of funding for local government units.