Financial & Assessment Core

Assessor Fair Market Value

$107,567

Taxable Assessed Value

$107,567

Est. Benchmark Tax (Unadjusted)

$839 / yr

at 0.78% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

1.00 Acres

43,735 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	SHERROW, JOAN A
Mailing Address	339 SMITH RD, GATES NC
Land Classification	Standard Real Property Roll
Improvement Share	67% Structure • 33% Land
Legal Description	LOT 3B GATES ESTATE 1, LLC

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

339 SMITH RD is cataloged under the Gates County, NC property tax appraisal roll with an assessor fair market valuation of $107,567. Structural improvements constitute 67% ($71,787) of total parcel value, with allocated land value accounting for 33% ($35,780). Based on the prevailing NC benchmark tax rate of 0.78%, estimated annual ad valorem taxes are approximately $839/year.

Assessed Land Valuation Baseline

$0.8181 / sq ft

Pure Cadastral Land Allocation ($35,780)

Plat Equity Disparity

Up to 64.9% Lower

Avg 63.4% reduction across 4 comps

Est. Potential Tax Rollback

$177 / yr

Immediate relief against certified assessment roll

Verified Pure Land Comparables (Private Holdings on Immediate Plat):

Comparable APN	Street Address / Owner	Land Area	Certified Land Value	Land Rate / sq ft	Inequity Gap
VERIFIED COMP 6031541070	168 Saunders Rd Balderas, Miguel C	119,637 sq ft	$34,366	$0.2873	-64.9%
LOCKED 603154•••••	188 Sa•••••••••••• Ridd••••••••••••	120,467 sq ft	$36,197	$0.3005	-63.3%
LOCKED 603154•••••	176 Sa•••••••••••• Beal••••••••••••	120,184 sq ft	$36,335	$0.3023	-63.0%
LOCKED 603154•••••	202 Sa•••••••••••• Arch••••••••••••	120,822 sq ft	$37,063	$0.3068	-62.5%

Official Value Adjustment Board (VAB) Evidence Packet Ready

Under Florida Statutes § 193.011 and county appraisal guidelines, presenting verified lower-assessed adjacent land comparables establishes prima facie proof of unequal assessment. Open the official certified evidence packet ready for VAB board submission.

🔒 Orders Paused for System Maintenance

Adjacent Property & Address	City	Just Valuation
387 GATLINGTON RD, GATES, NC	GATES	$163,500
387 Gatlington Rd, Gates, NC	Gates	$225,790
GATLINGTON RD, GATES, NC	GATES	$317,708
Gatlington Rd, Gates, NC	Gates	$361,410
SAUNDERS RD, GATES, NC	GATES	$29,182
Saunders Rd, Gates, NC	Gates	$35,588

339 SMITH RD

Tax Equity Assessment Comps & Appeal Intelligence

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