Meeting Date: August 25, 2026
Title
2027 Schedule of Values Presentation
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Summary:
summary
Revenue Director Richard Lawson will present the Schedule of Values, Standards and Rules for the 2027 reappraisal. A notice (copy attached) will be published in the paper regarding the presentation and advising that the SOV is open for public inspection at the Revenue Office, the Office of the Clerk to the Board, and online at <https://www.rutherfordcountync.gov/departments/revenue_department_tax_administrator/rutherford_county_2027_reappraisal_schedules_of_value.php>.
Director Lawson is requesting that a special meeting be held September 24, 2026 in order to hold a public hearing on the SOV. The adoption of the schedules could then take place at the following meeting on October 5. GS 105-317(c) which is attached requires at least 21 days between presentation to the Commissioners and adoption. It also requires at least 7 days between the public hearing and adoption. Based on the proposed calendar and timeline, this would meet the requirements. Below is a proposed calendar depicting the timelines: This would then allow for an appeals period of 30 days.
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August 25 |
Presentation of Schedule of Values to Commissioners |
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Notice to be published regarding presentation and advising that Schedule of Values is open for public inspection |
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Public Hearing Notice to be published |
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September 24 |
Public Hearing |
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October 5 |
Adoption of Schedule of Values |
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Notice of Order of Adoption to be published once each week for four consecutive weeks |
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Allow for a 30 days’ appeal period. |
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Budget:
N/A
Contact Information:
Richard Lawson, Revenue Director
richard.lawson@rutherfordcountync.gov <mailto:richard.lawson@rutherfordcountync.gov>
828-287-6354
Recommended Motion:
recommended action
• Approve accepting presentation of 2027 Schedule of Values
• Approve calling for special meeting on September 24 at 6:00 P.M. for a public hearing on the 2027 Schedule of Values.