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By: Robert Hester

Bladen County commissioners had a refresher course in property and personal taxes Monday night as they prepare for revaluation. In Bladen County, and many other counties, the board of commissioners sits as the Board of Equalization and Review annually to listen to request from unhappy citizens regarding property values. New tax values should be received soon and if past history is any indication, there will be more appeals than in a normal year.

Chris Ellis, Tax Administrator, made the primary presentation. He told the board his office was responsible for listing property, the assessment of property, billing and collecting taxes.

He spend considerable time explaining the listing process, both real property and personal property and how the listing process differed for real property and personal property. He explained assessment, or putting a value on property. He explained how all property taxation was part of the Machinery Act, and mandated by General Statutes. He explained that vehicles, including mobile homes, were valued using the TEC North Carolina vehicle valuation manual used by tax offices across the state. He explained how a mobile home can go from personal property to real property when the tongue or towing portion and wheels are removed.

Ellis also spent time talking about advertising delinquent property and about forced collections dictated by the Machinery Act including seizing bank accounts, garnishing wages and even selling real property to collect taxes that are past due.

Attorney Leslie Johnson was present to speak to the legal issues of tax collections as well.

Property owners who appeal their new property values should make an appointment with the tax office soon after they receive their new values.

If property owners are not satisfied with their values after meeting with the local Board of Equalization and Review they may appeal to the North Carolina Property Tax Commission.

Values should be determined prior to the June 30 deadline for setting a tax rate for the next fiscal year that begins July 1, 2015.