Financial & Assessment Core

Assessor Fair Market Value

$5,000

Taxable Assessed Value

$5,000

Est. Benchmark Tax (Unadjusted)

$26 / yr

at 0.52% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

4,634 sq ft

0.11 Acres

Cadastral Attributes & Deed Registry

Recorded Legal Owner	Hansen Paul E (Trustee)
Mailing Address	85 Blueberry Ln, Black Mtn NC
Land Classification	Standard Real Property Roll
Improvement Share	0% Structure • 100% Land
Legal Description	0.106 AC PER PB 44 PG 5

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

Blueberry Ln is cataloged under the Mcdowell County, NC property tax appraisal roll with an assessor fair market valuation of $5,000. The underlying cadastral land allocation is assessed at $5,000. Based on the prevailing NC benchmark tax rate of 0.52%, estimated annual ad valorem taxes are approximately $26/year.

Assessed Land Valuation Baseline

$1.0788 / sq ft

Pure Cadastral Land Allocation ($5,000)

Plat Equity Disparity

Up to 43.1% Lower

Avg 34.4% reduction across 4 comps

Est. Potential Tax Rollback

$9 / 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 062800841375	002023 High Rock Acres Rd Black Mountain Retreat Llc	183,398 sq ft	$112,500	$0.6134	-43.1%
LOCKED 062800•••••	002023•••••••••••• BLAC••••••••••••	179,552 sq ft	$112,500	$0.6266	-41.9%
LOCKED 062800•••••	High R•••••••••••• Blac••••••••••••	748 sq ft	$500	$0.6684	-38.0%
LOCKED 062800•••••	HIGH R•••••••••••• FUNK••••••••••••	43,459 sq ft	$40,000	$0.9204	-14.7%

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
001781 HIGH ROCK ACRES RD, MCDOWELL, NC	MCDOWELL	$385,790
001781 High Rock Acres Rd, Mcdowell, NC	Mcdowell	$385,790
HIGH ROCK ACRES RD, MCDOWELL, NC	MCDOWELL	$28,000
High Rock Acres Rd, Mcdowell, NC	Mcdowell	$28,000
000400 MAYAPPLE LN, MCDOWELL, NC	MCDOWELL	$65,800
000400 Mayapple Ln, Mcdowell, NC	Mcdowell	$65,800

Blueberry Ln

Tax Equity Assessment Comps & Appeal Intelligence

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