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Tax administrator urges Rockingham County to move revaluation to 2028, upgrade aerial imagery
Summary
Rockingham County tax administrator Todd Hurst recommended advancing the county’s property revaluation from 2029 to 2028 and upgrading aerial imagery to 3‑inch resolution to reduce field visits and limit equalization losses tied to state assessments.
At the Aug. 18 Rockingham County Board of Commissioners meeting, Tax Administrator Todd Hurst recommended advancing the county’s property revaluation schedule from the current five‑year plan (targeted for Jan. 1, 2029) to a four‑year revaluation effective Jan. 1, 2028. Hurst said state review metrics and the county’s current sales assessment ratio put Rockingham County at risk of public service company equalization that can reduce local assessed value and affect tax rates.
Hurst explained two North Carolina Department of Revenue (NCDOR) ratios that influence revaluations: the sales assessment ratio study (median of assessed value divided by sales price), and the public service company ratio that applies to state‑assessed utilities such as Duke Energy. He said Rockingham County’s current estimated sales assessment ratio is about 91% (NCDOR’s final number was…
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