37 North Carolina counties revalue January 1, 2027

37 counties are scheduled to revalue effective January 1, 2027: Alamance, Alexander, Alleghany, Anson, Ashe, Avery, Bladen, Brunswick, Buncombe, Burke, Catawba, Chowan, Davidson, Gaston, Graham, Guilford, Haywood, Henderson, Hertford, Iredell, Lee, Lincoln, Macon, McDowell, Mecklenburg, Mitchell, Moore, Onslow, Pamlico, Pender, Randolph, Rowan, Rutherford, Wake, Washington, Watauga, Yadkin. This is each county's schedule as reported to the North Carolina Department of Revenue as of July 2026. Counties can move their schedule, so confirm with the county.

No statute sets a mailing date; each county chooses its own, usually in the first months of the year. The appeal windows that follow the notice are short, so the time to prepare is before it arrives.

The formal deadline is the date the county's Board of Equalization and Review adjourns, which each county publishes. In a revaluation year the Board may sit as late as December 1, but most counties set a much earlier adjournment date (G.S. 105-322). Many counties also offer an informal review first, with a shorter window counted from the date on the notice.

Because the value set as of January 1, 2027 is the value the property is listed at every year until the next revaluation, unless the property itself changes (G.S. 105-287). A reduction won in 2027 keeps saving every year of the cycle; an assessment left too high keeps costing for just as long.