2025 Property Revaluation

By state law, Cleveland County must perform a reappraisal of all real property to ensure property values are fair and accurate. The reappraisal must occur at least once every eight years. Cleveland County is currently on a four-year cycle. 

How is the value of my home determined?

• Aerial and street photography: Our team visits each parcel to capture a details view of each property. We also consider zoning, soil classifications, and any improvements made.
• Recent Sales: We analyze market trends and sales. Personal property like motor vehicles, trailers, boats, and ATVs are valued annually, but real property, which is land and any improvements to the land, is valued during this countywide revaluation process.
• Land Records: Our team reviews property deeds to take the age and condition of construction into consideration.

First, you'll receive a revaluation notice in mid-February. This will show your property's updated value based on our January 1, 2025, revaluation. If you feel the value doesn't reflect your property's true market value, you have the right to appeal. You can submit an appeal online, by mail, or by email.

If you would like to send an appeal by mail or email, please make a photocopy of your appeal form and keep your original notice for your records. You can mail the copy to Cleveland County Tax Assessor at P.O Box 370, Shelby, NC, 28151, or email tax.assessor@clevelandcountync.gov.

Important Links for Appeals
Online Appeal Form - Please only complete one form per parcel as multiple submissions will slow down the appeal process.
View Tax Assessment Records

Your 2025 Assessed Value may be appealed if the following apply:
1. The Assessed Value substantially exceeds the Market Value of your property
2. Your property has been appraised inequitably as it relates to the market value of comparable properties

Appeals cannot be considered for the following reasons:
1. The percentage of increase/decrease from the previous Assessed Value
2. The Market Value is more than the Insurance Value
3. The Market Value is just too high
4. The owner does not have the financial ability to pay the taxes

Appeals will not be taken over the phone. If you wish to appeal in person, please complete the Request Form and call 704-484-4911 to schedule an appointment.

Appeals allow us to make necessary adjustments and ensure that the value assigned to your property is as accurate as possible. Our team is here to answer your questions, help you understand how your property value was determined, and review any information you provide. 

Please allow for at least eight (8) weeks from the date we receive your appeal for any decision to be mailed to you. An appeal/review may result in the Assessed Value being: (1) unchanged, (2) reduced, or (3) increased in value.


Board of Equalization & ReviewIf you disagree with the results of your value review or informal appeal, you have the right to appeal to the Board of Equalization and Review. You may appeal to the Board at any time prior to the adjournment date. The adjournment date will be published in the local newspaper and on our website. Your right to appeal to the Board is protected during the time information provided concerning your appeal is being reviewed. All requests must be made in writing.


Property Tax Relief Programs

North Carolina and Cleveland County offer several relief programs for residents and businesses. Qualifying residents might include senior citizens on a fixed income, a disabled resident unable to work, or a veteran living in a home adapted for their needs. The application period is now open so the relief will apply to a resident’s 2025 tax bill.

Most applications must be submitted to the Cleveland County Tax Assessor's Office by June 1. Tax rates will be determined by County, City, and Town elected boards in the spring of 2025, with property tax bills calculated and mailed in July. The exemptions include:

• Exclusion for Disabled Veterans allows qualifying property owners, including the unmarried surviving spouse of an honorably discharged disabled veteran, a portion of the appraised value of their residence excluded from taxation. 
  
  
• Exclusion for Elderly or Disabled allows qualifying property owners an exclusion. For married applicants, residing with their spouse, the income of both spouses must be included. 

Tax Deferrals

• Elderly or Disabled "Circuit Breaker" property tax deferral allows qualifying property owners to defer a portion of the tax on their home. Application for this deferral must be filed with the Tax Assessor by June 1. 
  
  
• Present Use tax deferral allows a reduction in the assessed value of properties meeting specific requirements. The county will calculate property tax by applying the current tax rate to the use-value rather than the market value. This is not an exemption, but rather a deferral. A deferred tax is carried forward in the taxing records and a portion (present year plus three) of that would be due with interest should the property lose its eligibility.
  
  Present use tax deferrals generally include agriculture, horticulture, and forestry classifications, with specific requirements that apply.