Independent informational website — not affiliated with any county, assessor, appraisal district, tax office or government agency.
county system

North Carolina property records and assessment offices

County tax offices commonly administer appraisal and listing; county tax collectors handle billing.

Correct office term: County Tax Assessor.

How the North Carolina system works

County tax offices commonly administer appraisal and listing; county tax collectors handle billing.

Counties list and appraise real and personal property under North Carolina law. Tax administration may combine appraisal and collection or route them through separate county units. Registers of Deeds maintain recorded land documents.

AssessmentCounty Tax Assessor
Appeal bodyCounty Board of Equalization and Review
Tax collectionCounty Tax Collector or Tax Administration
Recorded documentsCounty Register of Deeds

Before opening a property portal

  • Identify whether the task concerns value, payment, recorded documents or an appeal.
  • Use the official office or authorized portal listed on a completed county page.
  • Do not assume a county office handles municipal assessment where the state uses city or town systems.
  • Confirm filing dates for the current year before submitting an exemption or appeal.

Available county and local guides