Revaluation for Elected Officials

May 22, 2026

May 1, 2026 — Tax Administrators from Cabarrus, Mecklenburg, and Union counties, as well as the NCACC Director of Tax and Revenue Outreach, have partnered to create a two-hour program to increase understanding of the revaluation process and provide key takeaways for successful elected official participation.

The interactive discussion provides a practical overview of revaluation, combining statutory guidance with real‑world application. This session is ideal for elected officials seeking a stronger foundation in revaluation and its impact on policy and planning.

It’s highly recommended for elected officials who have not experienced a revaluation process.

Participants will learn:

  • Recent revaluation success stories and roadblocks from across NC
  • Revaluation process basics
  • What happens during a day-in-the-life of an appraiser
  • The value of the revaluation cycle
  • The Board/Council role in revaluation
  • The appeals process
  • What revaluation means to municipalities v. what it means to counties (and partnership best practices)
  • What elected boards will have in hand at the end of the revaluation process and how to use it

Presenters: David Baker, NC Association of County Commissioners, Director of Tax and Revenue Outreach Van Harrell, Union County, Tax Administrator Ken Joyner, Mecklenburg County, Tax Administration Director David Thrift, Cabarrus County, Tax Administrator

View the PowerPoint

Watch the video

Federal funds are commonly passed through state agencies in North Carolina before being awarded to local governments, which can make the original funding source less obvious. Before proceeding with a procurement, local governments should verify whether an award originates from a federal source. This determination affects compliance obligations, including procurement standards, reporting, and audit requirements.

When a construction or repair contract over $300,000 involves a building, the procurement and contract are subject to additional requirements under N.C.G.S. 143-128. Therefore, this question must be answered to determine whether the additional statutory requirements apply to this procurement scenario.

The micro-purchase threshold is a federal procurement threshold under which competitive procurement is not required. The default micro-purchase threshold is $15,000, but local governments may increase the micro-purchase threshold up to $50,000. An explanation of increasing the micro-purchase threshold and a template for the required annual self-certification is available here.