Financial & Assessment Core

Assessor Fair Market Value

$24,000

Taxable Assessed Value

$24,000

Est. Benchmark Tax (Unadjusted)

$125 / yr

at 0.52% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

0.62 Acres

26,886 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	TANNER LAWRENCE G JR
Mailing Address	306 HIGH ROCK ACRES DR, BLACK MTN NC
Land Classification	Standard Real Property Roll
Improvement Share	0% Structure • 100% Land
Legal Description	0.38 AC +/- (MCDOWELL) PORTION LOT 3

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

HIGH ROCK ACRES RD is cataloged under the Mcdowell County, NC property tax appraisal roll with an assessor fair market valuation of $24,000. The underlying cadastral land allocation is assessed at $24,000. Based on the prevailing NC benchmark tax rate of 0.52%, estimated annual ad valorem taxes are approximately $125/year.

Assessed Land Valuation Baseline

$0.8926 / sq ft

Pure Cadastral Land Allocation ($24,000)

Plat Equity Disparity

Up to 64.9% Lower

Avg 59.7% reduction across 4 comps

Est. Potential Tax Rollback

$75 / 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 062800344790	000988 HIGH ROCK ACRES RD SCHIMMEL STEVEN J (TRUSTEE)	300,157 sq ft	$94,070	$0.3134	-64.9%
LOCKED 062800•••••	MORNIN•••••••••••• KING••••••••••••	112,492 sq ft	$40,000	$0.3556	-60.2%
LOCKED 062800•••••	Mornin•••••••••••• King••••••••••••	112,492 sq ft	$40,000	$0.3556	-60.2%
LOCKED 062800•••••	000992•••••••••••• EUDY••••••••••••	96,086 sq ft	$40,000	$0.4163	-53.4%

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	$518,700
High Rock Acres, Mcdowell, NC	Mcdowell	$518,700
HIGH ROCK ACRES, MCDOWELL, NC	MCDOWELL	$20,000
High Rock Acres, Mcdowell, NC	Mcdowell	$20,000
000164 MORNING GLORY DR, MCDOWELL, NC	MCDOWELL	$607,540
000164 MORNING GLORY DR, MCDOWELL, NC	MCDOWELL	$607,540