The assessed value of real property, as well as a description of improvements, can be found in the Real Property Department of the Tax Assessor's Office. We can better assist you if you have a pin number, full name of the owner, and a complete street address when you call or come into the office.
January 1st is the day on which the value, ownership and location of real property is determined for ad valorem tax purposes. North Carolina General Statutes requires real estate to be assessed at 100% of its market value. Tax bills are prepared in the name of the owner of record as of January 1st of each taxable year. Transfer of ownership during the year does not relieve the seller of tax liability. Ordinarily, taxes are pro-rated at the time of transfer of ownership. To determine if your taxes were pro-rated at the time of closing, contact your realtor or closing attorney.
Real Estate includes land, buildings, structures and improvements. A manufactured home, single wide mobile home or double wide mobile home, whose ownership is the same as the owner of the land is also considered to be real estate.
If you do not feel that the assessed value of your property is valid, you may file an appeal to the Cherokee County Tax Administrator. Appeals must be received in our office or postmarked after January 1st and no later than April 20th, 2021. You may obtain answers to your questions on our website, via email or at the Tax Administrator's office during regular business hours.