Caldwell County tax administrator outlines 2025 revaluation; commissioners pledge to lower rate as appeals begin
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Summary
County tax administrator Josh Engel told commissioners that a 2025 countywide revaluation reflects sharp market gains and legal requirements; residents raised concerns during public comment about sticker shock and fixed incomes. The board said it will seek to lower the tax rate while appeals proceed.
At the February 2025 meeting of the Caldwell County Board of Commissioners, tax administrator Josh Engel presented the county's 2025 revaluation process, the market data that drove it and next steps for property owners who wish to appeal.
Engel told the board the county has 52,568 parcels, of which 49,547 are residential, 2,850 commercial and 171 industrial. He said data from the multiple listing service showed the county's average sale price rose from about $188,005 in August 2020 to about $319,389 in August 2024; median sale price climbed from $160,000 to $255,000 over the same span. Engel said North Carolina law requires counties to maintain assessments at market value and explained the sales-ratio rules that push many counties to do revaluations more frequently.
"All property, real and personal, shall as far as practicable be appraised or valued at its true value in money," Engel said, reading the statute's market-value definition to the board. He said counties with populations over 75,000 must reappraise sooner if their sales ratio exceeds statutory thresholds and reported Caldwell's assessment level coming into 2024 was approximately 52 percent, a figure that required action under state law.
The announcement prompted extended public comment. Several residents described "sticker shock" after receiving revaluation notices and urged the commissioners to minimize tax increases for retirees and households on fixed incomes. "It's terrifying when you think about it," said Marleece Lessing, a Lakeside of Granite Falls resident, describing the prospect of higher property bills for people on set incomes. Tyler Sanders, who lives in the Oak Hill community, told commissioners his property value roughly doubled and asked for more public education ahead of revaluations.
Commissioners and county staff repeatedly emphasized the difference between assessed value and an actual tax bill. Chairman Church and county finance staff said the board intends to set a lower tax rate when it adopts the budget, with county officials repeatedly promising to seek a rate that moves the county toward revenue neutrality. Caldwell County Chief Financial Officer Tony Hilton said the tax rate is set by elected officials and that values are only one component of a property tax bill; he declined to give a firm reduction amount but said the board expects to reduce the rate when it adopts the budget in June.
Engel walked through timing and appeals: January 1, 2025 is the revaluation effective date; notices were to be mailed by Jan. 31; property owners may request informal reviews by providing recent appraisals, closing statements or other documentation; formal appeals will be heard by an appointed board of equalization and review. Engel said the county had received more than 450 informal review requests at the time of the meeting and that the county planned to convene the board of equalization in April and extend the appeals window into May to ensure property owners have time to file.
During the presentation Engel also highlighted hurricane Helene damage review procedures: owners with unrepaired storm damage as of Jan. 1, 2025 were urged to contact the tax office for adjustment consideration.
County officials told the public that, while assessed values rose in many cases, the commissioners intend to lower the property tax rate at budget adoption to reduce the out‑of‑pocket impact on taxpayers. Engel cautioned that the final change in individual tax bills depends on each property's new assessed value, the final tax rate the board approves and other taxing jurisdictions such as municipalities and fire districts.
The board did not adopt the tax rate at the meeting; commissioners approved the schedule for appeals and later, as part of other actions at the meeting, authorized advertising liens for delinquent 2024 taxes (see "Votes at a glance").
Residents were directed to the tax office for informal reviews and given an appeals phone number (828-757-1429). Engel said the county will post the revaluation presentation and related documents on the county website.
Ending: The board scheduled follow-up steps in coming weeks: staff will receive appeals, the board of equalization and review will hear formal appeals in April and the commissioners will set the tax rate during their June budget adoption process. The county emphasized residents should use the formal review channels if they believe their assessment is incorrect or inequitable.
