What is Property Tax Reappraisal?

Property tax reappraisal in North Carolina is a comprehensive and data-driven process in which counties reassess and assign updated values to all real property based on its current market value. This process involves analyzing recent sales data, reviewing market trends, evaluating property characteristics, and considering neighborhood and market area conditions to ensure each parcel is assessed fairly and uniformly.

Reappraisals are conducted in accordance with North Carolina General Statutes, must be conducted at least every eight years, and are designed to maintain equity across the tax base so that property owners pay their proportionate share based on what their property would likely sell for in an open and competitive market.

Why is Guilford Conducting a 2026 Reappraisal?

In April 2023, the North Carolina Department of Revenue (NCDOR) required Guilford County (population greater than 75,000) to conduct a 2026 property reappraisal because the majority of properties were selling for more than their assessed value, also known as market value. View the requirement letter. The goal of a reappraisal is to ensure that all property values are accurate and that the property is selling, or would sell, for its true worth.

Reappraisal tools include county maps, aerial photography, street-level images, sales analysis, field visits, and other methods for gathering data to determine market value. Guilford County conducts reappraisals entirely in-house by appraisers familiar with the local market.

Ensuring Accuracy as a Property Owner

Guilford County values accountability, transparency, and communication.  Tools are available to provide education, awareness, and advocacy during the reappraisal process.

Comper Citizen is a property information and sales-comparison tool that helps clarify and strengthen the property assessment process more clearly and more trustworthy. Property owners can see their assessed value, check the sales used for comparison, explore local market trends, and learn how assessments are set. This helps taxpayers make informed choices and feel more confident if they need to appeal. View the Comper Citizen tutorial video.

Assessed Valued Increase Calculator quickly calculates the percentage change in a property’s assessed value since the last reappraisal, helping property owners easily understand how much their assessment has changed. You can find your current value on your Notice of 2026 Real Estate Assessed Value.  Your prior value can be found on your prior year’s tax bill, available on the county’s website under “Tax Bill” and then 2025. 

Appeal Pro is an online platform that makes the property tax appeal process easier for both property owners and appraisal staff. Taxpayers can submit appeals and documents online and communicate securely. Appraisers can review, manage, and resolve appeals more efficiently and transparently.

If you have questions or need help, email us at taxappraisal@guilfordcountync.gov or call 336-641-4814.

Comper Citizen Tutorial Video

A tutorial on how citizens can use Comper to find the best comparable sales for their properties.