Real Property

Real Property includes land, buildings, detached garages, and other outbuildings and permanent structures. Manufactured homes may also be classified as real property if certain criteria are met.

NC Statutes require that all real property be reassessed at least every eight years. Jones County follows this schedule and our revaluation cycle is every eight (8) years. The value of all real property in Jones County is determined as of January 1st of the year of the most recent countywide reappraisal.

The county’s last reappraisal was effective January 1st, 2022.

Any inflation, deflation or other economic changes occurring after the January 1st, 2022, date do not affect the assessed value of the property and cannot be lawfully considered when reviewing the value.

The January 1st, 2022, values remain in effect until the next countywide revaluation which is currently scheduled to become effective January 1st, 2030.

Tax Bills
Tax bills for real property are mailed to all Jones County property owners in the months of July or August of each year. Tax bills are mailed to the last known mailing address that is on file. If you do not receive your tax statement, we please contact the Tax Collector’s Office during regular office hours to request a statement of taxes due.
All tax bill information is available online at our online tax payment link.

Due Date
Taxes are due on September 1st each year. Payment without interest may be made through January 5th. Should January 5th fall on Saturday, Sunday or holiday, payment deadline is extended to the next business day. Mail payments are deemed as received as of the date affixed by the U.S. Postal Service.

Beginning January 6th taxes are considered delinquent and begin to accrue interest at a rate of 2% for the month of January, plus 3/4% each month thereafter. North Carolina General Statutes require local tax collectors to advertise annually all current year unpaid taxes levied on real estate in the local newspaper. Advertisement of property tax liens is required by state law. There is an additional cost to the taxpayer for this advertising. Delinquent real estate taxes are advertised during the first week of March in Jones County.

Delinquent taxes are subject to collection action as authorized by the North Carolina General Statutes. These actions may include garnishment of wages, attachment of bank accounts, Debt Set off of delinquent tax bills from individual North Carolina tax returns and lottery winnings, levy (seizure) of personal property, and foreclosure of real estate.

Property Transfers
Real estate taxes are generally the legal obligation of the owner of record as of January 1st. However, in the case of a transfer of ownership, North Carolina Session Law now transfers the liability for unpaid taxes to the owner as of the date the taxes become past due.

This means if the taxes are unpaid as of January 6th, the owner as of that date is now liable and responsible for the payment of the taxes. Ordinarily, taxes are prorated at the time of the transfer of ownership. To determine if your taxes were prorated at the time of closing, please contact your realtor or closing attorney. The best way to make sure there are no surprises regarding unpaid taxes is to request that the taxes are paid upon the closing of the transaction. If current year taxes are not yet due, we will accept prepayments based on the previous year’s rate.

Mortgage Escrow Accounts
We will gladly provide billing information to your financial institution (or their servicing agent) at their request. A statement will also be sent to the property owner. If you are unsure as to whether your tax bill has been paid, please check with your mortgage company. You may also check online to determine if your taxes have been paid.

Informal Appeals
The first step in the appeals process is to request an informal review of the property prior to March 1st. The initial analysis is performed by a certified appraiser who will thoroughly review your property and consider all aspects of your appeal. A review of your property could result in your value increasing, decreasing, or remaining unchanged.

An informal review may be initiated by calling our office at (252) 448-2546 or by sending your request in writing to:

Jones County Tax Department
Attention: Real Property Appraisals
418 Hwy 58 N., Unit E
Trenton, NC 28585

Once you are notified of the results of your appeal, you may pursue other options.

Formal Appeal
The next step in the appeals process is to formally appeal to the Board of Equalization and Review (BoER). This Board is made up of members of the Jones County Commissioners. The Board of Equalization and Review normally convenes each year in May. This formal appeal process is for property owners not satisfied with the results of an informal review or who wish to appeal their value directly to the Board. Property owners may formally appeal real estate values for the current year as long as the Board has not adjourned. Please note that changes in market or economic conditions occurring after the effective date of a revaluation cannot be lawfully considered when reviewing the assessed value for adjustment.

To begin this formal appeal process, you may call our office at (252) 448-2546 and request an appeal form. We must receive your completed form prior to the adjournment of the Board for it to be considered timely. A hearing will be scheduled and you will be notified of the date and time you may appear before the Board. Following a hearing with the Board, and subsequent notification of value, a property owner may still appeal to the North Carolina Property Tax Commission. A written request for a hearing must be filed with the North Carolina Property Tax Commission within thirty (30) days after the Board of Equalization and Review has mailed a notice of its decision.

Your Appeal to the Board of Equalization and Review
The Board of Equalization and Review consists of the seven members of the Jones County Board of Commissioners. The following information will help you understand how the Board operates and what you, as the appellant, may provide to better substantiate your opinion of value.

The assessed value estimated by the Tax Department is based on the market value as of the date of the most recent revaluation (January 1st, 2022). Assessed values remain unchanged during the revaluation cycle unless there are changes made to the property such as subdivision development, combining of parcels, new construction or renovations or removal of improvements.
Market value is an estimate of the most probable price in terms of money that your property would sell for on the open market given all conditions required for a fair sale, the buyer and seller each acting prudently, knowledgeably, and in their own best interest. It also assumes that the sale is an arms-length transaction.

North Carolina General Statutes require that the Board of Equalization and Review presume that the assessed value is correct until you prove otherwise. For the Board to make an adjustment in value you must provide evidence that the tax value is incorrect.

The Board suggests the following types of evidence:

• An appraisal which shows the estimated value of the property as of the effective date of the last reappraisal
• A comparative market analysis (CMA) provided by a real estate broker will be considered. Appraisals and CMAs are very helpful but must be reviewed to assure that the appraiser or broker has selected valid comparable sales, made appropriate value adjustments and has derived a well supported opinion of value
• A sketch of the layout showing exterior dimensions of your house or building (if you feel the data the county has is incorrect)
• Pictures of serious deficiencies to the property
• Comparable sales (preferably from the same neighborhood or area)

If you are appealing your land value because it cannot be built on due to unsuitable soils or does not have access to public sewer, then you should supply the Board with copies of a perk test that prove the property is not suitable for an on-site wastewater system installation.

Commercial appraisals showing all three approaches to value are strongly urged. In the absence of an appraisal, income and expense reports with well-documented vacancy rates, concessions, and well-supported capitalization rates are suggested. Recent comparable sales plus any cost data would also be helpful.

Once you have appealed to the Board of Equalization and Review, your value may be adjusted either upward, downward or it may remain unchanged. After all evidence has been presented, the Board will set aside time to review all of the relevant data concerning a parcel before reaching a decision. You will receive written notification of their decision after they adjourn. The written decision will also include information that you will need if you wish to appeal further to the North Carolina Property Tax Commission in Raleigh.