Financial & Assessment Core

Assessor Fair Market Value

$713,726

Taxable Assessed Value

$713,726

Est. Benchmark Tax (Unadjusted)

$4,140 / yr

at 0.58% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

8.60 Acres

374,572 sq ft

County Assessment Equity Comparison

Assessed at $713,726 — +153.9% above the Polk County Census median ($281,100).

County Median Tax $1,627 / yr

Cadastral Attributes & Deed Registry

Recorded Legal Owner	NC STATE HIGHWAY COMMISSION
Mailing Address	., . .
Land Classification	Standard Real Property Roll
Improvement Share	16% Structure • 84% Land

Federal Regulatory Footprint Tier 3 (ZIP-Area Overview)

Environmental & Workplace Safety Hazard Radar

1.0-Mile Spatial Corridor Analysis & EPA/OSHA Compliance Record

0 / 100

Grade A • Minimal Environmental Risk

Environmental & Safety Assessment for LOCUST ST: This parcel carries a calculated Regulatory Risk Score of 0/100 (Grade A — Minimal Environmental Risk). Spatial analysis (Tier 3 (ZIP-Area Overview)) tracks 0 federally regulated industrial and commercial facilities within a 1.0-mile radius, including 0 facilities flagged for Significant Non-Compliance (SNC) by the EPA. Cumulative federal environmental penalties recorded within this corridor total $0.00.

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

LOCUST ST is cataloged under the Polk County, NC property tax appraisal roll with an assessor fair market valuation of $713,726. Structural improvements constitute 16% ($111,796) of total parcel value, with allocated land value accounting for 84% ($601,930). Based on the prevailing NC benchmark tax rate of 0.58%, estimated annual ad valorem taxes are approximately $4,140/year.

Assessed Land Valuation Baseline

$1.6070 / sq ft

Pure Cadastral Land Allocation ($601,930)

Plat Equity Disparity

Up to 38.5% Lower

Avg 29.9% reduction across 4 comps

Est. Potential Tax Rollback

$1,044 / 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 C3-K9	135 LOCUST ST DONOTHIN 4H HOLDINGS LLC	283,184 sq ft	$280,035	$0.9889	-38.5%
VERIFIED COMP C3-K9	135 Locust St Donothin 4H Holdings Llc	283,184 sq ft	$280,035	$0.9889	-38.5%
VERIFIED COMP C3-K3	55 BLANTON ST ROMAN MAURO	21,780 sq ft	$27,500	$1.2626	-21.4%
VERIFIED COMP C3-K3	55 Blanton St Roman Mauro	21,780 sq ft	$27,500	$1.2626	-21.4%

⚖️ Certified Valuation Inequity Evidence for Assessment Appeal

Under North Carolina property tax statutes and county appraisal equalization guidelines, demonstrating certified neighboring parcels on your immediate tax plat with lower land valuation rates per square foot establishes statutory evidence of unequal assessment. Reference these 4 verified comparables in your formal appeal.

Read Appeal Filing Guide →

Adjacent Property & Address	City	Just Valuation
55 BLANTON ST, POLK, NC	POLK	$265,055
55 Blanton St, Polk, NC	Polk	$470,959
235 BLANTON ST, POLK, NC	POLK	$23,650
235 Blanton St, Polk, NC	Polk	$175,396
77 BLANTON ST, POLK, NC	POLK	$168,196
77 Blanton St, Polk, NC	Polk	$201,770

LOCUST ST

Environmental & Workplace Safety Hazard Radar

Tax Equity Assessment Comps & Appeal Intelligence

Nearby Properties in Polk County