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Lori Ray, Tax Administrator
(828) 649-3402

Frank House, Tax Assessor

County Administration Building
5707 Highway 25/70
Marshall, NC 28753
(828) 649-3014

Madison County Tax Administration

The Madison County Tax Assessor has general charge of the listing, appraisal, and assessment of all real and personal property in the county for taxation purposes. Each year as of January 1st, the Assessor must compile a tax roll of property subject to “ad valorem” (according to value) taxation. Real property is permanently listed in Madison County which means the owner is not required to re-list every year unless improvements or changes were made in the previous year. Personal property such as business machinery and equipment, single-wide mobile homes, boats, farm machinery, unlicensed campers and unregistered motor vehicles must be listed every year during the annual listing period that runs from January 1st thru the 31st.

The Assessor’s Office is responsible for maintaining changes in property ownership and all property maps. The office has a Geographic Information System (GIS) with maps showing property boundary lines, aerial photography and other information.

The N.C. General Statutes mandate that all real property (land and buildings) must be reappraised at least once every eight years. Madison County contracts with Pearson's Appraisal to assist with the appraisal of real property.
Geographic Information System (GIS)
What is GIS?
GIS is a combination of attribute and geographical data, computer hardware, and software used to provide a point of reference for an object or objects located on the earth’s surface. Objects include land parcels, roads and streets, buildings and any other object that can be referenced. Through the integration of county tax records, parcel mapping, and information from various state and local agencies, the GIS System provides a variety of geographical information.

How is GIS Used?
GIS is used by private companies and federal, state and local management agencies for resource management and developmental planning. City and county officials use GIS to establish tax, zoning, and emergency response districts. GIS can be used by any individual, business or agency that utilizes geographical information. For example, the real estate industry uses GIS to determine the best location for a new business based on area population and land values. Foresters use GIS to identify potential forest land purchases. 
GIS Data and the Internet
In the very near future, Madison County’s GIS will be online. The internet will enable users to access and analyze spatial data, download spatial data files, view data layers through a spatial explorer and print maps. Users will have 24-hour access to information in the Tax Assessor’s Office without being limited by normal office hours. 
E-911 Addressing
Madison County, like most counties in North Carolina, has converted all rural route and box addresses to house number and street addresses. The objective of the E-911 Addressing Project was to implement a permanent and consistent addressing system to facilitate more efficient emergency response and mail delivery.

Addressing of new structures in the county is done in the 911 Office. An address must be assigned before the permits office can officially issue a building permit for a new structure. Utility companies will not provide services to a structure that does not have an E-911 address. Please see the E-911 Website for additional information.
What Does The Tax Assessor Do?

The County Tax Assessor lists and values all real and personal property subject to ad valorem (according to value) taxation on an assessment roll each year. The Assessor’s primary responsibility is to find the “fair market value” of your property so that you pay only your fair share of the taxes.
To arrive at the “fair market value” of your property, the Assessor must know what “willing sellers” and “willing buyers” are doing in the marketplace. She must also keep current on the cost of construction in the area and any changes in zoning, financing, and economic conditions which may affect property values.

What The Tax Assessor Does Not Do

The Assessor does not make the laws which affect property owners. The Machinery Act of North Carolina, which contains legislation adopted by the N. C. General Assembly, provides the statutory framework for property assessment and taxation.
The Assessor does not raise or lower taxes. Taxes are levied by the Madison County Board of Commissioners and are collected by the Madison County Tax Collector.

How Are My Property Taxes Calculated?

The amount of taxes you pay is determined by the “tax rate” applied to your property’s assessed value.
Tax rates are based on dollars or cents per $100 of assessed valuation ($/$100). To calculate taxes on your property, take the assessed value and multiply it by the tax rate to arrive at the amount due. For example, if your home and land are assessed at $30,000 and the tax rate is $.51/$100, you would pay $30,000 x $.0051 = $153 in property taxes to the county.
The amount of taxes you pay would vary if you have applied for and are approved for the following: 1) Elderly and Permanently Disabled Persons Tax Exclusion; 2) Agricultural or Forestry Land Use Program; or 3) Property tax exemption. You can find out about these programs by contacting the Assessor’s Office.

How Can My Taxes Decrease or Increase?

When the Board of County Commissioners decreases or increases tax rates, your property tax bill will decrease or increase.

If you make changes or improvements to your property, such as adding a garage, an additional room, or removing a building, the changes or improvements will be appraised and your assessed valuation would either increase or decrease directly affecting your tax bill.

How Is My Assessment Determined?

The Assessor uses the three nationally recognized appraisal approaches to value, those being cost, income, and market. This data is then correlated into a final value estimate that becomes your property’s assessed valuation.

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