Forsyth County tax office outlines reappraisal results, planned notices and appeal timelines

John Burgess, representing Forsyth County's tax office, presented a detailed update Jan. 16 on the county's 2025 real property reappraisal, including how values were derived, the scale of changes across neighborhoods and how and when property owners may appeal.

"The real purpose of doing a reappraisal is that every time we have a reappraisal, we need to bring our tax values on real property into alignment with the current real estate market so that in that year of the reappraisal, that no matter what type property you own and we tax, you are paying your fair share of the tax needs for each jurisdiction," Burgess said.

Burgess said the county used more than 30,000 sales in its database to analyze market activity. He described the county's property universe as roughly 165,000 parcels: about 131,000 residential properties, roughly 20,000 "catchall" (typically more rural or acreage) parcels and about 14,000 commercial properties. He told commissioners that the appraisal office applies a hybrid cost approach for baseline valuation and supplements that with sales-comparison and income approaches where appropriate.

Burgess said more than 10,000 residential sales were analyzed using a sales-comparison approach and that income approaches were used for commercial valuations where appropriate. He also said the office prepared heat maps and 1,500 market areas to show geographic patterns of change; the central county core showed the largest concentration of increases. The reappraisal results show most market areas are at or very near 100% of assessed market value, with a small number above or below that target and statistical measures such as coefficient of dispersion and price-related differential within acceptable ranges.

Burgess outlined the distribution plan: reappraisal notices were planned to go out the first Monday in February (the office's stated plan is Feb. 3). He said about 5,200 parcels would receive "value pending" notices because those properties had incomplete building permit information; those notices will include general reappraisal information and an informal appeal form but not a finished property record card until values are finalized.

He identified specific ranges of change included in staff materials: 1,388 parcels increased by 300% or more compared with 2021 values; 57,758 parcels increased roughly 60% to nearly 100% over 2021; about 1,700 parcels decreased. Burgess said fully exempt properties will receive notices because exemptions can change over time; owners who believe their values are incorrect should still appeal because values matter if a property later becomes taxable.

On appeals, Burgess said each reappraisal notice will include an informal appeal form and that informal appeals must be filed within 30 days of the notice date. If a property owner goes through an informal appeal and still disagrees with the result, they may file a formal appeal to the Board of Equalization and Review within time limits (either within 15 days of an updated value after an informal appeal or by the last business day in June, whichever is later). Burgess said the tax office will have staff available to answer phone and walk-in questions when notices go out.

Commissioners asked clarifying questions about appeal timing and how sales are used as comparables; Burgess said appraisers validate market value using other sales and do not use the subject property as its own comparable.

Board members thanked Burgess and his staff for outreach meetings at county libraries and other locations and for work producing the reappraisal materials.