Revaluation & Schedule of Values

Revaluation of Real Property

  • Revaluation (or "reappraisal") is the process of updating Rowan County's real property values to reflect fair market value as of January 1, 2023.
  • North Carolina General Statute §105-286 requires a county to reappraise all real property values at least once every 8 years. For Rowan County, a 4-year appraisal cycle is in place. The last revaluation was conducted in 2019. 
  • For additional information on Rowan County's conducting of the 2023 revaluation, please feel free to view the prepared document below or contact the Rowan County Tax Assessor's office at (704) 216-8586. 

       Rowan County 2023 Revaluation (PDF)


2023 Schedule of Values

  • The Schedule of Values is the set of rules and standards used by the Rowan County Tax Assessor's office to ascertain the assessed valuation of real property throughout the county. 
  • The Schedule of Values is formally presented to the County Board of Commissioners for approval prior to each real property revaluation. 
  • For those who would like to look over the county's proposed Schedule of Values as part of the 2023 Revaluation process, a hard-copy is available to view in the Rowan County Tax Assessor's Office or it can be viewed online below. 

       Rowan County 2023 Schedule of Values - Market Value (PDF)

       Rowan County 2023 Schedule of Values - Present Use Value (PDF)