Financial & Assessment Core

Assessor Fair Market Value

$169,698

Taxable Assessed Value

$169,698

Est. Benchmark Tax (Unadjusted)

$1,324 / yr

at 0.78% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

4.77 Acres

207,973 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	THE ANGELA LEIGH SHAFER REV LVG
Mailing Address	309 SMITH ROAD, GATES NC
Land Classification	Standard Real Property Roll
Improvement Share	66% Structure • 34% Land
Legal Description	LOT 1 GATES COUNTY ESTATE

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

309 SMITH RD is cataloged under the Gates County, NC property tax appraisal roll with an assessor fair market valuation of $169,698. Structural improvements constitute 66% ($111,256) of total parcel value, with allocated land value accounting for 34% ($58,442). Based on the prevailing NC benchmark tax rate of 0.78%, estimated annual ad valorem taxes are approximately $1,324/year.

Assessed Land Valuation Baseline

$0.2810 / sq ft

Pure Cadastral Land Allocation ($58,442)

Plat Equity Disparity

Up to 57.0% Lower

Avg 46.2% reduction across 4 comps

Est. Potential Tax Rollback

$211 / 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 6031647326	199 SAUNDERS RD CLEMONS, MONTGOMERY S	441,689 sq ft	$53,367	$0.1208	-57.0%
LOCKED 603164•••••	199 Sa•••••••••••• Clem••••••••••••	441,689 sq ft	$62,036	$0.1405	-50.0%
LOCKED 603163•••••	323 SM•••••••••••• IRVI••••••••••••	448,860 sq ft	$69,968	$0.1559	-44.5%
LOCKED 603163•••••	323 Sm•••••••••••• Irvi••••••••••••	448,860 sq ft	$84,222	$0.1876	-33.2%

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
188 SAUNDERS RD, GATES, NC	GATES	$29,681
188 Saunders Rd, Gates, NC	Gates	$36,197
196 SAUNDERS RD, GATES, NC	GATES	$29,681
196 Saunders Rd, Gates, NC	Gates	$5,321
202 SAUNDERS RD, GATES, NC	GATES	$30,416
202 Saunders Rd, Gates, NC	Gates	$37,063

309 SMITH RD

Tax Equity Assessment Comps & Appeal Intelligence

Nearby Properties in Gates County