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ReAPPRAISAL Information



The next Lee County Reappraisal is currently scheduled for 2023.  To prepare for the reappraisal, we examine all recorded sales of property in the county as well as review building cost data and income/expense information from income-producing properties. These approaches to value help us in developing our Schedule of Values using uniform standards for over 31,000 individual properties, even though they may be of different types and in different locations.  These are known as "mass appraisal" methods and processes.  They are similar to the techniques used by single-property appraisers, but they follow a different set of appraisal industry standards, since they are disigned to predict market value for thousands of properties rather than one individual property.

All Lee County Appraisers have been certified by the North Carolina Department of Revenue to perform property tax appraisals through a series of educational coursework, comprehensive examination, and continuing education requirements.

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To provide the equitable and fair assessment, levy and collection of all taxable property while maintainingquality data and providing excellent customer service.

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