Reason to Appeal
VALID
Assessed value is higher than Market
value.
Equity with comparable properties.
INVALID
Taxes are too high.
Inability to pay.
Level of services received.
Amount of increase.
What is the Appeal Process?
Complete and return the appeal portion
of the valuation notice you received from
the Tax Administrator noting the reasons
you believe your valuation is incorrect.
The Tax Administration Office will
review all appeals and notify you of their
decision regarding your appeal.
If not resolved, to your satisfaction, you
may request a formal hearing with the
Board of Equalization and Review.
Contact the Tax Administration Office for
dates and application.
The next step in the appeal process is the
North Carolina Property Tax
Commission in Raleigh. You must
appeal to the Board of Equalization and
Review in order to appeal to the Property
Tax Commission.
If still not satisfied with the Property Tax
Commissioner decision, you may appeal
to the North Carolina Court of Appeals.
What is Market Value?
Market value is the most probable price that
a property should bring in a competitive and
open market, under all conditions requisite
to a fair sale, the buyer and seller each
acting prudently and knowledgeably and
assuming the price is not affected by undue
stimulus.
How is the Value of Real
Property Determined?
Property owners set the value by
buying and selling real estate.
Appraisers must recognize values
established by buyers and sellers within
neighborhoods and apply values to all
properties (Mass Appraisal).
Appraisers identify and list basic
characteristics on every property such
as building dimensions, total square
footage, type and quality of
construction, type of heating and
cooling, amount of plumbing, age,
condition, desirability, location,
usefulness, etc.
Valuation Methods Used
Market Approach: Compare property to
recent sales of similar properties (Sales
questionnaires, MLS membership, interview
buyers and sellers, deed stamps).
Cost Approach: Estimate current cost of
replacing the property (Marshall Swift Cost
Estimator Handbook and local contractors).
Income Approach: The expected net income
from the property is capitalized into a value
estimate.
Transylvania County
Tax Administration
2025 Reappraisal
Jessica McCall
Tax Administrator
What is a Reappraisal?
North Carolina General Statute 105-286
requires North Carolina counties to
appraise all real property at 100% of
market value as of the date of the
Reappraisal. Counties are required to
conduct a county-wide Reappraisal at
least once every eight years, although
many counties have moved to a four year
cycle.
Why Do We Reappraise
Real Property?
State law requirement.
Assure all properties reect current
market values.
Create equality among all classes of
property.
Who Does the Reappraisal?
North Carolina Certified Appraisers that
are residents of Transylvania County and
employees of the Transylvania County
Tax Administration office.
Important Facts to Remember
North Carolina Law requires each
county to conduct a Reappraisal at
least once every eight years. Legisla-
tion is currently leaning toward
changing the reappraisal cycle to a
four year cycle.
Transylvania County’s next Reap-
praisal will be effective as of January
1, 2029.
Reappraisals are not conducted to
increase revenue for the County.
Certified appraisers who are residents
of Transylvania County and employ-
ees of the Tax Administration office
will appraise your property.
Field Appraisers of the Tax Admin-
istration Office will not ask to come in
your home. They will ask questions
concerning the interior elements of
your home.
If you have any questions,
comments or concerns,
please contact us at:
Transylvania County
Tax Administration
20 E Morgan St.
Brevard, NC 28712
Telephone: (828) 884-3200
Fax: (828) 884-3542
www.transylvaniacounty.org
Chris Owen
Reappraisal Project Manager
Shasta Moretz
Asst. Tax Administrator
Jessica McCall
Tax Administrator
