Davidson County Postpones Property Revaluation Until 2027
Davidson County has announced that its scheduled 2026 property revaluation has been postponed until 2027, delaying the next countywide update of real property values.
A property revaluation, sometimes called a mass appraisal, is the process of updating the assessed value of every parcel of real estate in the county to reflect its current market value. According to Davidson County, the purpose of a revaluation is to promote fairness by ensuring all property owners are assessed using the same market conditions.
County officials emphasize that revaluations are not intended to generate additional tax revenue or provide tax breaks. Instead, they are designed to create uniform and equitable property values so that each taxpayer pays a fair share based on the property's market value.
Davidson County's last countywide revaluation became effective in 2021. North Carolina law requires counties to conduct property revaluations at least once every eight years, although many counties choose to complete them more frequently to keep assessments closer to current market conditions.
The county had previously completed much of the work associated with the 2026 revaluation, including developing a proposed Schedule of Values and mailing assessment notices to property owners. The deadline for informal appeals on those proposed 2026 values expired April 30, 2026, and county appraisal staff continue reviewing appeals that were submitted before that deadline.
Under the county's revaluation process, more than 97,000 parcels are analyzed using recent sales data, neighborhood market trends, property characteristics, construction quality, and other factors. State-certified appraisers review the data to determine fair market values across the county.
County officials note that not every property changes in value by the same percentage. Some neighborhoods may experience significant increases while others may see little change or even declines, depending on local real estate market activity.
Property owners are often concerned that a higher assessment automatically means a higher tax bill. However, a property's tax bill depends on two factors: the assessed value and the property tax rate set annually by county and municipal elected officials. Changes in tax rates can offset or amplify the effect of a revaluation.
If a property owner disagrees with an assessed value, Davidson County offers a multi-step appeals process. The first step is an informal review with a county appraiser, allowing errors or discrepancies to be corrected without a formal hearing. Property owners who remain dissatisfied may appeal to the Davidson County Board of Equalization and Review, followed by the North Carolina Property Tax Commission.
County officials also remind residents that certain concerns are not valid grounds for an appeal, including:
The percentage increase or decrease from a previous assessment.
The property's assessed value being higher than its insured value.
A belief that the value is simply "too high" without supporting market evidence.
The owner's ability to pay property taxes.
Additional information about Davidson County property assessments, the Schedule of Values, and the appeals process is available through the Davidson County Tax Assessor's Office.