Financial & Assessment Core

Assessor Fair Market Value

$34,320

Taxable Assessed Value

$34,320

Est. Benchmark Tax (Unadjusted)

$367 / yr

at 1.07% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

29.92 Acres

1,303,100 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	DAVIS, SETH A HEIRS
Mailing Address	C/O WILLIAM L DAVIS, WINSTON-SALEM NC
Land Classification	Standard Real Property Roll

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (2 Verified Comps)

ELIJAH LEE RD is cataloged under the Martin County, NC property tax appraisal roll with an assessor fair market valuation of $34,320. Based on the prevailing NC benchmark tax rate of 1.07%, estimated annual ad valorem taxes are approximately $367/year.

Assessed Land Valuation Baseline

$0.0263 / sq ft

Pure Cadastral Land Allocation ($34,320)

Plat Equity Disparity

Up to 49.1% Lower

Avg 46.2% reduction across 2 comps

Est. Potential Tax Rollback

$170 / 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 0100333	BROWN RD FRAZIER, DAISY L	1,091,719 sq ft	$14,637	$0.0134	-49.1%
LOCKED 010033•••••	Brown •••••••••••• Fraz••••••••••••	1,091,719 sq ft	$16,292	$0.0149	-43.3%

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

Nearby Properties in Martin County

Adjacent Property & Address	City	Just Valuation
MILL RD, MARTIN, NC	MARTIN	$21,540
Mill Rd, Martin, NC	Martin	$24,320
1706 PULP MILL RD, MARTIN, NC	MARTIN	$120,179
1706 Pulp Mill Rd, Martin, NC	Martin	$231,455
2971 PINEY WOODS RD, MARTIN, NC	MARTIN	$33,620
2971 Piney Woods Rd, Martin, NC	Martin	$36,050