052295Community Meeting on Revaluation - May 22, 1995
A meeting scheduled by Chairman Phil Kemp was held at 7:00 p.m. on May 22, 1995, at
South Asheboro Middle School, Asheboro, NC, to provide information to the public about the
proposed property revaluation for 1997 and to answer the public's questions concerning this
proposal. Commissioners Kemp and Frye were present. Also present were Tax Assessor Billy
Chilton, Tax staff Debra Hill and Ben Chavis, and County Manager Frank Willis.
Chairman Kemp stated that Mr. Chilton has asked the Commissioners to consider holding the
next revaluation in 1997 (4 -year cycle) rather than waiting until 2001 (8 -year cycle) and that the
Board would like input from the public before making a decision.
Mr. Chilton explained why he feels the revaluation cycle should be shortened to 4 years:
° Tax values are based on January 1993 market values and are frozen until the next revaluation.
° Personal property is valued at 100% of market value every year.
° During the 8 -year cycle, there is an inequitable shift in the tax burden totaling $20-$25 million.
Values do not increase at the same rate countywide. Owners of land and buildings in areas where
the demand is less and values are increasing slowly will pay over $4,000,000 more than their fair
share between 1997 and 2000 in county taxes.
° Public service properties are assessed at 100% market value each year, but state law requires the
Tax Department to make adjustments to bring these values in line with other values in the county,
including those set at the last revaluation. If the 8 -year cycle is used, these companies would
receive over $1,400,000 reduction in taxes. County property owners will make up the reduction.
° The changes in values will be less drastic in a 4 -year cycle, making the increases in values less
drastic and traumatic.
° Much of the data needed for revaluation has already been collected. About 5,000 properties are
visited each year. All this information can be used in a 1997 revaluation, but if we wait until 2001,
this information must be discarded as outdated and the Tax Department will have to start over with
data collection.
Mr. Chilton said that the Tax Department has the capability and expertise to do the next
revaluation in-house, at an estimated cost of less than $150,000.
Comments from the Public
Dean Smith stated that he lives in Guilford County but owns property in Randolph. He
complained of the procedure that a taxpayer goes through to appeal the value placed on his
property. He suggested that voters be allowed to select four or more members of the Board of
Equalization and Review. He also said that tax bills should be totally itemized, showing every
building and every parcel, with values for each shown on the bill.
Barbara Nixon said that the County Commissioners have already made up their minds about
this issue and it won't matter what people say. She said the public voted down the jail in 1991 but
the Commissioners went ahead with it anyway because they don't care what the public thinks. She
asked if any other counties have gone to a 4 -year cycle. Mr. Chilton said there are 19 N.C. counties
with at least 50,000 parcels; of those, 8 are on a 4 -year cycle, 1 is on a 2 -year cycle, and 1 is on a 3 -
year cycle.
Mrs. Roland Trotter said she does not think that what the people think makes any difference
to the Commissioners.
Lewis Cheek said he disagrees with Mr. Chilton and that the Tax Department has appraised
useless land higher than useful land. He said there should be a simpler way to appeal values and that
tax bills should include addresses for parcels of land instead of numbers.
Joan Redding opposed a 4 -year revaluation cycle, stating that housing will be even more
unattainable for young people if values are adjusted more often.
Faye Cox opposed a 4 -year cycle. She said she asked several of her neighbors to come
tonight, but they said it would not make any difference. She said values and taxes go up, but salaries
don't and that most people are not planning to sell their homes, so a higher value placed on it won't
do them any good.
Cliff King said every revaluation taxes go up and that the cost of revaluation will double if it
is done every 4 years rather than every 8 years.
Leo Cranford asked why his property value had increased $2,500 on his last tax bill when
there was not a revaluation. Tax staff examined his bill and stated that it appeared to be because his
road was paved, which increases the value of property.
Jake Wilson said nobody wants a 4 -year revaluation because taxes will go up. He said we
should cut government here. He asked who does the appraising and what are they doing now. Mr.
Chilton explained that appraisers are now preparing for revaluation, reviewing records, and visiting
sites identified through building permits issued.
Commissioner Frye explained the makeup of the Equalization and Review Board.
This meeting ended at 9:15 p.m.
Phil Kemp, Chairman Darrell L. Frye
Alice D. Dawson, Clerk to the Board
Community Meeting on Revaluation - May 30, 1995
A meeting scheduled by Chairman Phil Kemp was held at John Lawrence Elementary School,
Archdale, NC, at 7:00 p.m. on May 30, 1995. Commissioners Kemp, Frye, and Davis were present.
Also present were Tax Assessor Billy Chilton, Tax staff Debra Hill and Ben Chavis, and County
Manager Frank Willis.
Chairman Kemp stated that Mr. Chilton has asked the Commissioners to consider holding the
next revaluation in 1997 (4 -year cycle) rather than waiting until 2001(8 -year cycle) and that the
Board would like input from the public before making a decision.
Mr. Chilton explained why he feels the revaluation cycle should be shortened to 4 years. (See
May 22, 1995 minutes.)
Comments from the Public
Dean Smith opposed a 4 -year revaluation cycle, saying that it would require too much time
and effort on the part of taxpayers who want to appeal their values. He also opposed the appeal
process. He said Commissioners hide behind revaluation as a way to raise taxes, that citizens should
be able to appoint 4 or more Equalization and Review Board members, and that itemized tax bills
should be sent out to everyone in the county.
Kermit Farlow, senior citizen, said that when one stops earning income, he becomes sensitive
to tax increases and that his taxes have gone up every time there has been a revaluation. He also
expressed concern for young married couples trying to buy a house.
Roy Scarborough said tax money should be spent on law abiding citizens instead of on law
breakers.
Worth Cox asked about getting a separate tax bill for each property he owns and asked how
Tax Department appraisers do appraisals. Mr. Chilton explained that his staff does appraisals the
same way fee appraisers do.
Marty Elkes said that the 8 -year cycle is easier for the citizens and said he wants less
government.
Ed Gavin stated that citizens are very fortunate to have such conscientious people serving as
County Commissioners. He reminded the audience that the Commissioners also have to sit and
listen to all those asking for revenues as well as those asking them to keep taxes down. He favors
the 4 -year cycle, noting that when we postpone revaluation for 8 years, the shock of the new values
is much greater.
The meeting adjourned at 9:05 p.m.
Phil Kemp, Chairman Darrell L. Frye
Robert Davis Alice D. Dawson, Clerk to the Board