Frequently Asked Questions

1. Can I combine all my parcels of land?
    
• Yes, if all of the following criteria is met.
   
• All parcels to be combined must be contiguous (touch at some point).
• The owner of record title for all parcels must be exactly the same.
• A recorded instrument is on file in the Jackson County Register of Deeds Office.  This instrument could be a quitclaim deed, indicating the intent to merge all listed tracts of land into one tract for tax purposes. The instrument could a survey plat that shows the outer boundaries of all tracts after the combination.
   
2. I got married this year, how do I change my name on the Jackson County tax records?
    
• A marriage license is not a sufficient document to change real property title. You must either file a quitclaim deed or an affidavit of name change in the Jackson County Register of Deeds Office.
   
3. I own property with other people.  Why can’t we all get a tax bill showing our portion of the amount owed?
    
• If property is owned as tenants in common or multi-party ownership exists, only one tax bill can be produced.  The property is not physically divided. Each party owns a percentage of the existing property. Tax bills are sent out based on owner of record not on percentage owned within a certain parcel.
   
4. My spouse is deceased, how do I get his/her name removed from the tax record?
    
• You must present a copy of their death certificate to the Land Records Office for name removal.
   
5. Who do I report a change in mailing address to for my tax/land records?
    
• Report any change in mailing address to the Jackson County Land Records Office for maintenance on your account.
   
6. Where can I get a copy of my plat/plot/survey of my property?
    
• The Jackson County Register of Deeds Office maintains all recorded survey plats. If your plat is not recorded you must obtain copies from the surveyor who performed the work.  The Land Records Office maintains composite property maps not individual surveys.
   
7. I had a new survey why doesn’t the acreage match the tax records?
    
• The new survey must be filed with the Jackson County Register of Deeds Office. The Land Records Office also needs to be notified that the survey was recorded with the Register of Deeds.
   
8. I sold my property this year, why did I receive a bill?
    
• North Carolina law requires our office to bill the owner of record as of January 1 of the tax year.  The majority of the time the lawyer will prorate the taxes for the buyer and seller.  This would be located on the closing statement. If you are uncertain that your taxes were prorated, you should contact the lawyer that did the closing. Also, if you purchased property after January 1, you will not receive a bill until the following tax year.
   
9. My mortgage company pays my bill, why did I receive the bill?
    
• The tax bill is sent to the owner of record as of January 1 and it is the owner’s responsibility to get the information to their mortgage holder.
   
10. Where did this evaluation come from?
     
• Jackson County Real Property Values are derived by applying an adopted “Schedule of Values” to information derived from accumulated field-data based upon onsite visits and/or data acquired from recorded information such as deeds, wills, plats and associated documents.
   
11. What is the “Schedule of Values”?
     
• The “Schedule of Values” is exactly that. North Carolina General State Statutes requires each county to adopt a list of market values for the various elements of Real Property Appraisal at the beginning of the county’s Revaluation Cycle. In Jackson County that would be every four (4) years. The “Schedule of Values” reflects such detail as per acreage price for land based on the characteristics of the land. Other items contained in the “Schedule of Values” are elements related to construction cost, which calculate to a price per square foot estimate.
   
12. How can I appeal the value of my property?
     
• If you have received a change of value notice you have thirty (30) days from the date of the notice to appeal your value.  The notice will give instructions on how to make your appeal. If no notice has been received, an advertisement of when the Board of Equalization and Review convene is placed in The Sylva Herald and The Cashiers Chronicle (news publications in Jackson County) every tax year.  Traditionally, this notice will appear in these publications during the month of March.  The advertisements gives instructions on how to appeal to the Board of Equalization and Review.
   
13. What is the Jackson County Board of Equalization and Review?
     
• The Board of Equalization and Review (E&R) is a five (5) member panel made up of citizens from across Jackson County. These individuals are appointed by the Jackson County Board of Commissioners. Each member serves one (1) year terms with no limit to the number of terms.  All process, procedure and order for the Board of E&R is determined by the North Caroline General State Statutes. The Board meets every year beginning in April. In non-revaluation years, the Board of E&R must adjourn by July 1. In revaluation years, the Board of E&R may stay in session as long as the members deem necessary to hear all appeals.  Any taxpayer can appeal the value of property he/she owns or is the controlling entity of the property, such as trustee or executor. All requests for appeals to the Board of E&R must be made in writing to the Jackson County Tax Assessor’s Office during a specified time frame, which is annually advertised in local publications.  This time frame is usually the month of March.

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