Davie County tax office briefs Mocksville on 2025 reappraisal showing large assessed-value increases

Davie County's tax office briefed the Mocksville Town Board on the 2025 general reappraisal and what taxpayers can expect if assessed values change.

Jayma, the county's tax administrator, explained reappraisal is the statutorily required updating of real-property values (N.C. Gen. Stat. § 105.286) and described technical measures used to evaluate equity across neighborhoods, including median ratio, coefficient of dispersion and price-related differential. "Reappraisal is the process of updating values for every parcel of real property," Jayma said, noting the county divides the jurisdiction into roughly 228 market neighborhoods for analysis.

Preliminary numbers presented showed the county's total assessed value rose about 51.18% compared with the last reappraisal, with Mocksville up about 57.62%. Jayma emphasized that not all markets change uniformly and that qualified sales — excluding bank-owned or foreclosure transactions — are used to set market values.

Appeals and relief: Jayma outlined homeowner relief and appeal options, including exclusions and exemptions for elderly and disabled taxpayers, land-use programs for qualifying tracts, and a "circuit breaker" type program for certain taxpayers who qualify. Notices are expected late January or early February, and the notice packet will include appeal instructions and forms. "If you disagree with it, we encourage you to appeal," Jayma said, while cautioning appeal results can stay the same, go down or even go up.

Why it matters: Large percentage increases in assessed values can affect tax bills absent offsetting rate changes or exemptions; the tax office encouraged residents to review their tax cards and the new county app and to use available programs or appeals if they believe an assessment is inaccurate.

Sources: Presentation by Jayma (Davie County tax administration) at Mocksville Town Board meeting.