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North Carolina County Assessor and Appraiser Certification Table

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.

Attached is a memorandum from Jeffrey M. Epstein, Secretary of Revenue, establishing the interest rate for January 1 through June 30, 2017.

Local Government Sales and Use Tax Distribution report for the month ending May 31, 2017.

Local Government Sales and Use Tax Distribution report for the month ending September 30, 2017.

Pursuant to G.S. 105-164.44I, the Video Programming Distribution report reflects the quarterly distribution of State Sales Tax on Telecommunication Services, State Sales Tax on Video Programming Services, and State Sales Tax on Direct-to-Home Satellite Service for quarter ending March 31, 2017.

Utility Sales Distribution report shows the amount of Sales Tax on Piped Natural Gas pursuant to G.S. 105-164.44L, Sales Tax on Electric Power pursuant to G.S. 105-164.44K, Sales Tax on Telecommunication Services purusant to G.S. 105-164.44F, and Sales Tax on Video Programming purusant to G.S. 105-164.44I and G.S. 105-164.44J is distributed to local governments for the quarter ending March 31, 2017.

Local Government Sales and Use Tax Distribution report for the month ending April 30, 2017.

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