Tax Offices

Synonym: 
tax

Reappraisal Section

In North Carolina, a reappraisal is the way a taxing authority, in this case Henderson County Government, appraises the monetary value of real property and ultimately the tax assessed in proportion to that value. All appraisals, whether a mass appraisal conducted as part of a county-wide, general reappraisal, or an independent fee appraisal such as those associated with mortgage loans, are considered to be an "opinion of value".

How to Calculate a Tax Bill

Pursuant to North Carolina law, property is appraised at 100% of fair market value.  In North Carolina, property tax is the primary source of revenue for local governments.  In FY2024, property tax represented 51.14% of Henderson County revenues.

Supporting Documents

Henderson County Tax Districts

Incorporated Areas (Municipalities)

Municipal DistrictsWithin Henderson County, there are six incorporated areas also known as municipalities. 

Tax Terminology

Ad Valorem Tax:  Ad Valorem means “according to value”. An ad valorem tax is a property tax based on the assessed value of the property, which may or may not be equivalent to its market value.

Appraised Value:  Also known as “market value”. This is the value before any exemptions or deferrals are applied. Appraised value is the most probable price the property would sell for in the open market between a willing seller and an able buyer.

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