McDowell County conducts a countywide property tax reappraisal (also know as a revaluation) on a regular cycle to conform with state law. The next reappraisal will take effect for the 2027 tax year. The purpose of the reappraisal is to ensure that all properties are assessed at their current fair market value, so that the property tax system remains fair and equitable for all taxpayers.
Over time, property values change due to market conditions, improvements, aging, and neighborhood trends. A reappraisal updates property values to reflect what properties would likely sell for as of the reappraisal date. This helps distribute the tax burden fairly across all property owners.
It’s important to note:
A reappraisal does not set the tax rate
An increase in property value does not automatically mean higher taxes
The tax rate is set separately by the County and municipalities during the budget process
McDowell County has contracted with Vision Government Solutions for the 2027 reappraisal. The reappraisal work will be implemented by Pearson Appraisal Service, a wholly owned subsidary of Vision. While Vision is incorporated in Massachusetts and Pearson is incorporated in Virginia, Pearson is recognized by the NC Department of Revenue as an approved reappraisal firm. Pearson has completed numerous reappraisals in counties across North Carolina over several decades.
Contracting this work allows the County to complete the reappraisal efficiently while maintaining ongoing operations.
As part of the reappraisal process, contract appraisal staff will visit every parcel in McDowell County to review property characteristics. These visits are necessary to ensure accurate records and fair valuations.
Residents can expect the following:
Appraisers will be driving clearly marked vehicles
All field staff will carry official identification
Appraisers will only inspect exterior features of properties
No entry into homes or locked structures will be requested
If no one is home, the visit will still occur using exterior observation
These visits help confirm details such as building size, condition, construction type, and any visible improvements or changes.
Using information collected in the field, along with recent sales data and market analysis, appraisers will estimate the fair market value of each property as of the reappraisal date. The County Assessor’s Office reviews this work to ensure accuracy and compliance with North Carolina appraisal standards.
Once the reappraisal is complete:
Property owners will receive a notice of their new assessed value in early 2027
An informal review period will be provided for questions or corrections
Property owners will have the right to appeal their value if they believe it is incorrect
Instructions and deadlines for reviews and appeals will be included with the notice.
McDowell County encourages property owners to contact the McDowell County Tax Assessor’s Office at 828-652-0700 with any questions about the reappraisal process or to verify the identity of appraisal staff in the field.
