County tax administrator outlines 2025 revaluation, deadlines and appeal process for Fayetteville property owners

Joe Utley, Cumberland County tax administrator, told the Fayetteville City Council on March 3 that the county completed its 2025 property revaluation to reflect market values as of Jan. 1, 2025, and outlined how homeowners can appeal and what tax-relief options are available.

Utley said the revaluation'process is required by North Carolina General Statute and aims to set property values at "true value in money," which the statute equates with market value. "A popular myth is that revaluations are conducted to raise revenue and that's absolutely not the case," Utley said. "The revaluation is not about raising revenue, it's about arriving at a fair market value on your property."

The county used mass-appraisal methods and more than 45,000 qualified sales to set values. Utley said the City of Fayetteville'assessed value on the revaluation roll is roughly $24 billion and taxable value, after exemptions, is about $21 billion, representing an assessed-value increase of about 61.1% compared with the prior base. He emphasized those figures are a starting point and will change as exemption, exclusion and appeal filings are processed.

Utley and county staff described the appeals process in detail. The revaluation notice mailed to taxpayers includes an informal appeal form and an FAQ brochure. A county call center staffed by appraisers is operating through March 24 (8 a.m.-5 p.m. Monday, Wednesday and Friday; extended hours Tuesday and Thursday) to answer questions and review property characteristics. Informal appeals can result in three outcomes: no change, a decrease or an increase if the review identifies omitted features (for example, an unrecorded detached garage).

If taxpayers are not satisfied with an informal review, Utley said they may file a written appeal to the Board of Equalization and Review. He reviewed deadlines: informal appeal intake and call-center availability through March 24; appointments available through April 11 and walk-ins accommodated; the Board of Equalization and Review will begin hearing appeals April 23 and must receive timely appeals by May 28 to be eligible for hearing. The county expects substantial appeal volume; Utley noted the 2017 revaluation produced thousands of appeals and said the parcel-count increase and market changes this cycle will produce a high number of appeals again.

Utley described the county''''' appraisal approaches: sales-comparison for most residential properties; cost and income approaches for commercial and income-producing properties; and the county''s use of only "qualified" sales for market analysis (for example, excluding government sales and many religious or nonprofit transfers). He described the process for income-producing properties: surveys, requests for prior three years of income and expense information, on-site verification and use of market guides as appropriate.

Council members raised questions about the magnitude of changes for long-held homes, the prospect of shortening the eight-year revaluation cycle, and whether local governments historically lowered tax rates after revaluations. Utley said counties may choose shorter cycles but Cumberland was on the eight-year schedule; he noted county leadership was considering shortening the cycle in the future. He also said a percentage change in assessed value does not automatically translate to the same percentage change in an owner's tax bill; that depends on the tax rate set by elected officials after the revaluation.

Key numbers and deadlines Utley gave the council: - City assessed value on the 2025 roll: about $24,000,000,000; taxable value after exemptions about $21,000,000,000. - Overall assessed-value increase for Fayetteville: roughly 61.1%. - Call center hours and deadline: open through March 24; extended hours Tuesdays and Thursdays for commuters. - Appointments and walk-ins: appointments through April 11; Board of Equalization and Review hearings begin April 23; timely appeals must be filed by May 28.

Utley encouraged taxpayers to review property record cards and the comparable sales listed online before filing an appeal and said the county would consider submitted fee appraisals and comparative market analyses but would not automatically reset a value to an outside appraisal. He also reiterated that appeals are expected and that county staff would review timely submissions.

The presentation was informational; no formal council action was taken on revaluation at the March 3 work session.

Ending: County staff provided contact information and online resources for taxpayers, and council members asked staff to provide historical tax-rate data showing county and city responses after prior revaluations for council review later this week.