Financial & Assessment Core

Assessor Fair Market Value

$255,255

Taxable Assessed Value

$255,255

Est. Benchmark Tax (Unadjusted)

$1,659 / yr

at 0.65% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

0.50 Acres

21,780 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	REBREY JERRY M & WF
Mailing Address	521 MAHALEY AVE, SALISBURY NC
Land Classification	Standard Real Property Roll
Improvement Share	85% Structure • 15% Land
Legal Description	L5&6 PT L4 BLK C WALTER H.

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

521 MAHALEY is cataloged under the Rowan County, NC property tax appraisal roll with an assessor fair market valuation of $255,255. Structural improvements constitute 85% ($215,880) of total parcel value, with allocated land value accounting for 15% ($39,375). Based on the prevailing NC benchmark tax rate of 0.65%, estimated annual ad valorem taxes are approximately $1,659/year.

Assessed Land Valuation Baseline

$1.8079 / sq ft

Pure Cadastral Land Allocation ($39,375)

Plat Equity Disparity

Up to 61.9% Lower

Avg 55.6% reduction across 4 comps

Est. Potential Tax Rollback

$142 / 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 002 073	0 ROUNDKNOB THRIFT TANYA FLACK	20,909 sq ft	$14,400	$0.6887	-61.9%
LOCKED 002 07•••••	0 Roun•••••••••••• Thri••••••••••••	20,909 sq ft	$14,400	$0.6887	-61.9%
LOCKED 002 07•••••	637 MA•••••••••••• JACK••••••••••••	49,658 sq ft	$45,384	$0.9139	-49.4%
LOCKED 002 07•••••	637 Ma•••••••••••• Jack••••••••••••	49,658 sq ft	$45,384	$0.9139	-49.4%

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

Adjacent Property & Address	City	Just Valuation
421 MAHALEY, ROWAN, NC	ROWAN	$143,210
421 Mahaley, Rowan, NC	Rowan	$143,210
425 MAHALEY, ROWAN, NC	ROWAN	$171,623
425 Mahaley, Rowan, NC	Rowan	$171,623
429 MAHALEY, ROWAN, NC	ROWAN	$149,314
429 Mahaley, Rowan, NC	Rowan	$198,825

521 MAHALEY

Tax Equity Assessment Comps & Appeal Intelligence

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