Financial & Assessment Core

Assessor Fair Market Value

$607,540

Taxable Assessed Value

$607,540

Est. Benchmark Tax (Unadjusted)

$3,159 / yr

at 0.52% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

2.14 Acres

93,374 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	KING THOMAS LEE
Mailing Address	164 MORNING GLORY LN P O BOX 132, BLACK MTN NC
Land Classification	Standard Real Property Roll
Improvement Share	93% Structure • 7% Land
Legal Description	2.120 AC (MCDOWELL)

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

000164 MORNING GLORY DR is cataloged under the Mcdowell County, NC property tax appraisal roll with an assessor fair market valuation of $607,540. Structural improvements constitute 93% ($567,540) of total parcel value, with allocated land value accounting for 7% ($40,000). Based on the prevailing NC benchmark tax rate of 0.52%, estimated annual ad valorem taxes are approximately $3,159/year.

Assessed Land Valuation Baseline

$0.4284 / sq ft

Pure Cadastral Land Allocation ($40,000)

Plat Equity Disparity

Up to 61.5% Lower

Avg 44.3% reduction across 4 comps

Est. Potential Tax Rollback

$92 / 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 062800255757	HIGH ROCK ACRES SHEAFFER CHARLES & JANET W.	731,084 sq ft	$120,610	$0.1650	-61.5%
LOCKED 062800•••••	High R•••••••••••• Shea••••••••••••	731,084 sq ft	$120,610	$0.1650	-61.5%
LOCKED 062800•••••	000988•••••••••••• Morr••••••••••••	302,291 sq ft	$94,070	$0.3112	-27.4%
LOCKED 062800•••••	000988•••••••••••• SCHI••••••••••••	300,157 sq ft	$94,070	$0.3134	-26.8%

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 Mcdowell County

Adjacent Property & Address	City	Just Valuation
HIGH ROCK ACRES, MCDOWELL, NC	MCDOWELL	$75,000
High Rock Acres, Mcdowell, NC	Mcdowell	$75,000
HIGH ROCK ACRES, MCDOWELL, NC	MCDOWELL	$25,000
HIGH ROCK ACRES, MCDOWELL, NC	MCDOWELL	$25,000
High Rock Acres, Mcdowell, NC	Mcdowell	$25,000
High Rock Acres, Mcdowell, NC	Mcdowell	$25,000