Financial & Assessment Core

Assessor Fair Market Value

$174,445

Taxable Assessed Value

$174,445

Est. Benchmark Tax (Unadjusted)

$1,134 / yr

at 0.65% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

0.39 Acres

16,988 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	MAROSDAN COMPANY LLC
Mailing Address	119 W COUNCIL ST, SALISBURY NC
Land Classification	Standard Real Property Roll
Improvement Share	82% Structure • 18% Land
Legal Description	L1&PT2 BLK A WALTER H. WO

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

303 MAHALEY is cataloged under the Rowan County, NC property tax appraisal roll with an assessor fair market valuation of $174,445. Structural improvements constitute 82% ($143,599) of total parcel value, with allocated land value accounting for 18% ($30,846). Based on the prevailing NC benchmark tax rate of 0.65%, estimated annual ad valorem taxes are approximately $1,134/year.

Assessed Land Valuation Baseline

$1.8157 / sq ft

Pure Cadastral Land Allocation ($30,846)

Plat Equity Disparity

Up to 41.9% Lower

Avg 40.3% reduction across 4 comps

Est. Potential Tax Rollback

$81 / 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 002 060	327 MAHALEY BERNHARDT HENRY C & WF	88,427 sq ft	$93,330	$1.0554	-41.9%
LOCKED 002 06•••••	327 Ma•••••••••••• Bern••••••••••••	88,427 sq ft	$93,330	$1.0554	-41.9%
LOCKED 002 05•••••	317 MA•••••••••••• TAYL••••••••••••	25,700 sq ft	$28,560	$1.1113	-38.8%
LOCKED 002 05•••••	317 Ma•••••••••••• Tayl••••••••••••	25,700 sq ft	$28,560	$1.1113	-38.8%

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

Adjacent Property & Address	City	Just Valuation
1617 EMERALD, ROWAN, NC	ROWAN	$331,529
1617 Emerald, Rowan, NC	Rowan	$251,266
428 MAHALEY, ROWAN, NC	ROWAN	$186,904
428 Mahaley, Rowan, NC	Rowan	$186,904
406 MAHALEY, ROWAN, NC	ROWAN	$306,518
406 Mahaley, Rowan, NC	Rowan	$306,518

303 MAHALEY

Tax Equity Assessment Comps & Appeal Intelligence

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