Tax Administration Office

2024 Revaluation

Vance County

Vance County is required to perform a revaluation on all real property in its jurisdiction every eight years, and they set the tax value of all residential and commercial land and structures such as homes, office buildings, stores, and farms. They do not include what is classified as individual personal property, such as vehicles, boats, airplanes, and business equipment, which are valued annually.

Because property values don’t all go up or down at the same rate, revaluations make sure each property’s assessed value reflects its fair market value,  or the most probable price a property would bring at sale in a competitive and open market. Because property taxes are based on a property’s market value, if counties didn’t conduct periodic revaluations, some property owners would pay more than their share of property tax while others would pay less than their share.

The Schedule of Values, which by law must be approved by the Board of Commissioners, is a manual providing rates, value ranges, and guidelines for appraising property at market value in Vance County. It includes adjustments that may be used for various types of construction, adjustment for market conditions, and valuation schedules for land.

The Schedule of Values provides summaries and broad ranges of the parameters in the County’s Computer-Assisted Mass Appraisal System (CAMA). The rates and ranges in the Schedule of Values are effective January 1, 2024, and will stay in effect until the next revaluation, which is currently scheduled in eight years. Any changes or improvements made to properties in between this time frame will be appraised in accordance with the standards found in this document.

There will be a public hearing on October 2, 2023, starting at 6pm in the Commissioner’s Meeting Room, located at 122 Young St., Henderson. 

To view the proposed Schedule of Values, please click on the link on the upper right corner of this page titled “Proposed 2024 Schedule of Values”.

Mission Statement:

The Mission of the Vance County Tax Office is to ensure that all citizens are provided a fair, accurate and equitable ad valorem taxation process, while providing excellent customer service to all customers, both internal and external.

Brief History:

The Vance County Tax Office was established in its current form in 1927.  Prior to that, the County Sheriff was responsible for the collection of property taxes.

Department Overview:

In Vance County, the offices of the Tax Assessor and the Tax Collector are combined into a single office under the Tax Administrator.  The Tax Administrator is an appointed office and the Board of County Commissioners makes the appointment as prescribed by the General Statutes of North Carolina.  The Tax Administrator reports to the Board of County Commissioners and serves at the pleasure of the Board, but is also responsible to the County Manager, The Department of Revenue, Ad Valorem Tax Division and the Property Tax Commission in Raleigh and must uphold the laws and statutes of North Carolina by taking an oath of office.

The Tax Office is responsible for listing, appraising and assessing all real and personal property in the County, as well as carrying out property ownership changes.  The Tax Office is also charged with the collection of all current and delinquent property taxes and administers hotel/motel occupancy taxes and beer and wine licenses.

Staff: