The Polk County Board of Commissioners plans to receive the schedule of values for the 2017 property revaluation during its first meeting in August. 

Commissioners met Monday, June 20 and heard a revaluation update from tax administrator Melissa Bowlin and Robert Haskins, with Wampler Eanes Appraisal Group, which is conducting the county’s revaluation.

The schedule of values was described to commissioners as the “book” or “Bible” of a property valuation. A public hearing will be held on the schedule of values and residents will have the opportunity to challenge the schedule of values’ validity.

A schedule of values is the set of standards and rules that the county uses uniformly to derive the assessed valuation of real property. The schedule of values is created under the supervision of the tax assessor/administrator in the year of the revaluation, then submitted to county commissioners, opened to a public hearing and then adopted by the county commissioners.

Haskins updated commissioners on the status of the revaluation so far. Haskins said last week one of Wampler Eanes listers would begin revisiting properties that had a locked gate or property that was overgrown.

He said that approximately 83 percent of properties in the county had been evaluated so far and he expected that all properties would be looked at by the end of August.

Haskins said they are finding numerous issues at properties, such as porches being listed as enclosed but are actually screened. He said he expects properties’ cards to be keyed by the end of October.

He also said he is about halfway through pricing the properties. He is also doing a more detailed pricing on properties and has done about 10 percent of that. He will then go back and do a second round with pricing then final pricing at the end of December. The pricing of properties depends on sales in the area.

The new property values will be effective Jan.1, 2017. The county’s last revaluation was done eight years ago.

Haskins also told commissioners in November and December he will bring a couple more listers in to visit all properties that have had new construction and by January he wants all the properties with new construction to be looked at.

All the commercial properties are planned to be evaluated by sometime in November, according to Haskins.

Commissioner chair Michael Gage asked the procedure or revisiting properties with locked gates.

Haskins said they are allowed to walk into those properties, but want a county employee with them as a safety concern.

“And I think it’s more prudent to have a county employee,” Haskins said. “We have a list and know where everybody is going.”

Haskins also invited individual commissioners to come speak with them about the revaluation. Haskins said they would like to tell commissioners about some areas. He said the worst thing to happen is someone comes in later and tells them about some problem in an area that the assessors were not aware of. Haskins said there was one case in another county in an area that couldn’t get water, for example.

Commissioner vice chair Keith Holbert thanked Haskins for involving the county’s assessors in their evaluation.

“I like to treat counties the way I like to be treated,” said Haskins. “You have two great guys.”

Commissioners have received a couple of updates from Haskins and Bowlin regarding the current revaluation. Commissioners have said they feel like this year will be the most accurate and detailed revaluation Polk has ever received.

Bowlin said the schedule of values will be presented during the first meeting in August and commissioners will need to set up a public hearing. Then in September commissioners will need to approve the schedule.

Bowlin also said the schedule will be available to the public, both on the county’s website and available at the tax office.

Counties in North Carolina are required to do a property revaluation at least every eight years. Some counties do them every four years.

According to the Polk County Tax Department, the primary purpose of any revaluation program is to provide equalization among all property owners, as well as among all classes of property. Polk’s last revaluation went into effect in 2009.

“The program is not intended to increase revenue, but only to insure that each property owner pays only his fair share of the cost of services rendered by local government,” states information on the tax assessor/collections page.

More information about the 2017 revaluation can be found at polknc.org/tax assessor and collector.