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North Carolina County Assessor and Appraiser Certification Table

Attached is a memorandum from Ronald G. Penny, Secretary of Revenue, establishing the interest rate for July 1, 2018 through December 31, 2018.

The Use-Value Manual for agricultural, horticultural, and forest land. The Use-Value Advisory Board Manual is published yearly to communicate the North Carolina Use-Value Advisory Board's recommended present-use value rates and to explain the methodology used in establishing the recommended rates.

The 2018 business personal property listing form and instructions is for any individual(s) or business(es) owning or possessing personal property used or connected with a business or other income producing purpose on January 1.

The AV-9 application is for property tax relief under North Carolina General Statute 105-277.1 Elderly or Disabled Exclusion; 105-277.1C Disabled Veteran Exclusion; 105-277.1B Circuit Breaker Tax Deferment Program.

The Billboard Structures Valuation Guide is a guide for the mass appraisal of billboards.

The Cost Index and Depreciation Schedules is for use in the valuation of business personal property located in North Carolina. One of the most effective and efficient methods for determining current Replacement Cost New Less Depreciation is the use of these valuation tables. These tables are published by the Property Tax Section solely to assist the business personal property appraiser in determining current market value.

Memorandum concerning the 2017 Cost Index and Depreciation Schedules.

The Use-Value Manual for agricultural, horticultural, and forest land. The Use-Value Advisory Board Manual is published yearly to communicate the North Carolina Use-Value Advisory Board's recommended present-use value rates and to explain the methodology used in establishing the recommended rates.

The AV-9 application is for property tax relief under North Carolina General Statute 105-277.1 Elderly or Disabled Exclusion; 105-277.1C Disabled Veteran Exclusion; 105-277.1B Circuit Breaker Tax Deferment Program.

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