Be sure you understand and follow instructions carefully. A missed deadline or incorrect filing can cause your application to be disqualified.
INFORMAL REVIEW PROCESS
Robeson County will have appraisers available to meet with you and review your real property’s characteristics, which help determine
values.
A request for review must be made in writing by completing the attached informal review form in its entirety
and returning it to the Real Property Appraisal’s Office within 30 DAYS OF THE DATE OF THIS NOTICE.
You
may request an informal review to be held at the Real Property Appraisal Office by stating so on the informal review form. The informal
review process takes months to complete. Your right to appeal to the Board of Equalization and Review is protected during the time we
are considering your informal request.
IF YOU REQUEST A REVIEW OF YOUR PROPERTY
If you request a review of your property value, please be sure to fill out the front of this form in its entirety and return it
within the 30 days of this notice and mail to:
Robeson County Tax Administration
Revaluation Department
224 E 5th Street, Room 102
Lumberton, NC 28358
Fax 910 608-3968
www.co.robeson.nc.us/tax.php
Please be sure to include your daytime and evening phone numbers in the event the appraiser needs to contact you. Our
appraisers will review the information you have provided and respond with a new Notice of Assessed Value.
An assessment appeal is not a complaint about higher taxes, the objective of the informal review will be to establish that
“your property” is appraised at 100% of current Market Value; therefore your value could decrease, increase, or stay
the same.
*PROPERTY TAX HOMESTEAD EXCLUSION FOR ELDERLY OR PERMANENTLY DISABLED PERSONS
Statutory changes have affected the exemption/exclusions that citizens may be eligible for. Please read carefully the following as these
Statutory changes provide reductions in your real property value if you are eligible.
What is available for our citizens?
1. ELDERLY OR DISABLED EXCLUSION (G.S. 105-277.1) This program excludes the greater of the first $25,000 or 50% of the
appraised value of the permanent residence of a qualifying owner. A qualifying owner must either be at least 65 years of age or be totally
and permanently disabled. The owner cannot have a gross income for the previous year that exceeds $29,600.
2. DISABLED VETERAN EXCLUSION (G.S. 105-277.1C) This program excludes up to the first $45,000 of the appraised value of the
permanent residence of an honorably discharged veteran who has a total and permanent disability that is service-connected or who receives
benefits for specially adapted housing under 38 U.S.C. 2101. There is no age or income limitation for this program. This benefit is also
available to the unmarried surviving spouse of an honorably discharged veteran.
If you feel you may qualify for this exclusion you may request an application from the Tax Administrator’s Office anytime
between January 1 and June 1. An application must be filed before June 1, 2018.
**PRESENT USE VALUE PROGRAM
Your farm-use application will be reviewed.
North Carolina General Statute §105-277.3 defines certain classes of property, such as Agricultural, Horticultural, and Forestland that must
be appraised, assessed and taxed as provided in NCGS §105-277.2
(1) Agricultural land. - Individually owned agricultural land consisting of one or more tracts, one of which consists of at least 10 acres that
is in actual production and that, for the three years preceding January 1 of the year for which the benefit of this section is claimed, have
produced an average gross income of at least one thousand dollars ($1,000). Gross income includes income from the sale of the agricultural
products produced from the land and any payments received under a governmental soil conservation or land retirement program. Land in
actual production includes land under improvements used in the commercial production or growing of crops, plants, or animals.
(2) Horticultural land. - Individually owned horticultural land consisting of one or more tracts, one of which consists of at least five acres
that are in actual production and that, must produced an average gross income of at least one thousand dollars ($1,000).
(3) Forestland. - Individually owned forestland consisting of one or more tracts, one of which consists of at least 20 acres that are in actual
production and are not included in a farm unit and have a sound management plan.
If you feel you may qualify for present-use-value program you may request an application from the Tax Administrator’s Office.
Be sure you understand and follow instructions carefully. A missed deadline or incorrect filing can cause your application to be disqualified.
YOU MUST MEET THE REQUIREMENTS TO QUALIFY FOR THE PRESENT-USE-VALUE PROGRAM
ROBESON COUNTY TAX ADMINISTRATION OFFICE, REAL PROPERTY APPRAISAL, 224 E 5TH ST, ROOM 102,
LUMBERTON NC 28358
A CHANGE IN VALUE WILL BE CONSIDERED ONLY IF THE REAL PROPERTY OWNER CAN DEMONSTRATE THAT
THE APPRAISED VALUE IS MORE THAN CURRENT MARKET VALUE OR IS INCONSISTENT WITH VALUES PLACED
ON LIKE OR SIMILAR PROPERTIES.
