Macon County Property Tax Reappraisal: What Franklin and Highlands Owners Should Know About 2027 Values
Macon County's 2027 reappraisal will give every parcel in the county, including the Town of Franklin and the Macon County side of Highlands, a new assessed value tied to market value as of January 1, 2027. A higher value does not automatically mean a higher Macon County property tax bill. Assessed values and tax rates are set separately, and the rates are not set until after the new values are known.
The rules for that reappraisal are now in place. At their September 8 meeting, the Macon County Board of Commissioners approved the Schedule of Values, Standards and Rules that appraisers will use, according to Macon Sense (September 14, 2026). Under state law, formal adoption follows seven days after that meeting. What follows explains what the new value means, what it does not mean, and what it changes for anyone buying or selling in Macon County over the next year.
What the Commissioners Approved in September
A schedule of values is the rulebook for a reappraisal. It sets the land rates, building cost tables, and adjustments the county applies to every parcel, so two similar houses on similar lots are valued the same way. The 2027 Schedule of Values is posted on the Macon County Tax Department page, alongside a separate schedule for farm, forest, and horticultural land enrolled in present-use value.
Under G.S. 105-317, the county must publish notice of the adopted schedule for four successive weeks. A property owner who believes the schedule itself does not meet the state's market-value standard may appeal it to the North Carolina Property Tax Commission within 30 days of the date that notice first appears. That challenge is to the rulebook, not to one parcel's value. Individual value appeals come later, after notices are mailed.
How Much Macon County Values Are Expected to Rise
In an April briefing reported by Macon Sense (April 16, 2026), Tax Administrator Abby Braswell said the reappraisal covers about 44,580 parcels and was then estimated to add roughly $3.75 billion to the tax base, an average increase of about 30% countywide. She stressed that the estimate would change as 2026 sales are recorded, and that individual results will vary by area. Sales in the Town of Franklin had held steady early in the year, she said, while Cowee and Burningtown were running higher. On the plateau, her read was direct: "Obviously, Highlands is going to be a little bit higher."
Macon County reappraises on a four-year cycle, more often than the eight-year minimum state law requires. The last reappraisal took effect January 1, 2023. County appraisers have been visiting properties throughout 2026 to confirm details on each record card, according to a county notice.
Why a Higher Assessment Is Not Automatically a Higher Tax Bill
A reappraisal changes the tax base. It does not change the tax rate. When values rise across the county, the same budget can be funded with a lower rate, and North Carolina law requires local governments to show that math. Under G.S. 159-11(e), every taxing unit must publish a revenue-neutral tax rate in the budget that follows a reappraisal. That is the rate estimated to raise the same revenue the old rate would have raised without the reappraisal, adjusted for normal growth.
The revenue-neutral rate is a disclosure, not a requirement. Commissioners can adopt it, go above it, or go below it. Macon County's last cycle is the local precedent. After the 2023 reappraisal raised the tax base 51%, from roughly $8.5 billion to $12.8 billion, the county adopted a revenue-neutral rate that took the county rate from 40 cents to 27 cents per $100 of value, as reported by The Smoky Mountain News (May 31, 2023). The county held that 27-cent rate in its 2026-27 budget, according to The Franklin Press. Whether the 2027 rate follows the same path is a decision commissioners have not yet made.
The county is not the only board setting a rate. The Town of Franklin and the Town of Highlands each levy their own tax on the same county-assessed values, and fire district taxes are also levied per $100 of value. Each rate will be set in the 2027 budget cycle.
What Decides Your Macon County Property Tax Bill
Under a revenue-neutral rate, the question is not whether your value went up. It is whether your value went up more or less than the county average. The table below uses hypothetical numbers for a home assessed at $400,000 today, which pays $1,080 in county tax at the current 27-cent rate. The 20.8-cent figure is simply 27 cents divided by a 30% base increase. It is an illustration, not a projection of the actual 2027 rate.
15% (below average) | $460,000 | $1,242 | $957 |
30% (about average) | $520,000 | $1,404 | $1,082 |
50% (above average) | $600,000 | $1,620 | $1,248 |
The pattern holds regardless of the final numbers. An owner whose value rises less than the county average tends to pay less under a revenue-neutral rate. An owner whose value rises more tends to pay more. If commissioners keep the current rate instead, every owner with a higher value pays more.
The Highlands Wrinkle: Two Counties, Two Calendars
Highlands lies mostly in Macon County, with a portion in Jackson County. Only the Macon County parcels are part of the 2027 reappraisal. Jackson County completed its own reappraisal effective January 1, 2025, and its appraisers are already preparing for the next one in 2029. The Town of Highlands taxes parcels on both sides of the county line, so its budget will work from a mix of Macon County values reset in 2027 and Jackson County values set in 2025. If you own near the line, confirm which county assesses your parcel before comparing your notice with a neighbor's.
How to Review or Appeal Your New Value
Appeals go to the county, not the town. The Town of Franklin's tax collection page notes that assessed values come from Macon County, and that value questions and appeals belong with the county tax office. Macon Sense reported that the county expects to have all parcels updated by February 2027.
North Carolina's process runs in stages. An owner can first ask the tax office for an informal review. If that does not resolve it, the owner can file with the county Board of Equalization and Review, which meets in the spring. For reference, the county's 2026 board accepted appeals through April 17, 2026. An owner who disagrees with that board's decision can appeal to the Property Tax Commission within 30 days after the board mails its decision, under G.S. 105-290. The value being tested is market value as of January 1, 2027, so the useful evidence is sales of comparable property before that date, along with errors on the record card such as square footage, condition, or acreage.
Appeals do move numbers. After the 2023 reappraisal, the county handled about 2,100 appeals covering roughly $1.4 billion in value, and about $300 million of that was adjusted, according to The Smoky Mountain News. Separately, North Carolina offers property tax relief programs for owners who are 65 or older, totally and permanently disabled, or 100% disabled veterans. According to the North Carolina Department of Revenue application form, each program has eligibility requirements, applies only to a permanent residence, and is filed with the county assessor by June 1.
Statewide Property Tax Changes to Watch
Several state actions this year involve property taxes, and not all of them touch Macon County. Session Law 2026-47 amended a 2026 reappraisal moratorium, but as written it applies to counties whose reappraisals took effect January 1, 2026. Macon County's takes effect in 2027. On November 3, 2026, voters will decide on a constitutional amendment, House Bill 1089, that would direct the General Assembly to enact limits on how much local property tax levies may increase. The amendment sets no specific limit; any formula would come in later legislation. A separate bill that would add notice and hearing requirements before a county exceeds its revenue-neutral rate passed the Senate but did not receive a final House vote before adjournment. Supporters describe these measures as taxpayer protection, while county officials and some policy groups warn a levy limit could affect local services. Watch both before the 2027-28 rates are set.
What This Means If You Are Buying or Selling in Macon County
For sellers. Listings through the rest of 2026 will show the current assessed value and the current bill. Once notices are mailed in early 2027, buyers will see the new number, and a value that jumped well above the county average will prompt questions regarding next year's carrying cost. Neither number is a pricing tool. A mass appraisal sets every parcel to a single date using county-wide schedules; your list price should come from current sales and your property's condition. Our home valuation uses current comparable sales rather than tax value, and our post on why overpricing costs sellers money covers what happens when the two get confused.
For buyers. A current tax bill is a starting point, not a forecast. Until commissioners, town boards, and fire districts adopt 2027-28 rates, the honest approach is a range: the new assessed value at today's combined rate as the high end, and at a lower, revenue-neutral rate as the low end. Second-home buyers from Atlanta, Naples, and Nashville should note that North Carolina's elderly, disabled, and veteran relief programs apply only to a permanent residence. The purchase contract sets how taxes are prorated at closing, so a 2027 closing is a good question for your closing attorney and part of your due diligence.
For landowners and buyers. Farm and forest tracts enrolled in present-use value are appraised under their own schedule, adopted alongside the main one. If you are buying acreage, start with our mountain land buyer's guide and our Macon County maps page. For a look at how tax value differs from appraised value and the deed excise tax, see how land value is calculated in North Carolina.
Where to Get Answers
The Macon County Tax Department handles values, appeals, and relief applications at 5 West Main Street in Franklin; its appeals line is 828-349-2147, and you can look up bills through the county's tax bill search. Franklin Town Hall and Highlands Town Hall handle town tax rates and bills. Jackson County Tax Administration in Sylva handles parcels on the Jackson County side of Highlands. Appeals beyond the county board go to the Property Tax Commission in Raleigh.
Frequently Asked Questions
When does the Macon County reappraisal take effect?
The Macon County reappraisal takes effect January 1, 2027, and resets every parcel to market value as of that date. The county expects to finish updating all parcels by February 2027. The county will use the new values for tax bills issued for the 2027-28 fiscal year, which it mails in late summer.
Will my Macon County property tax bill go up in 2027?
Your Macon County property tax bill will go up only if the rate and your new value combine to produce a larger bill, which is not yet known. Commissioners set the 2027-28 rate after values are final. Under a revenue-neutral rate, owners whose values rise faster than the county average tend to pay more.
What is a revenue-neutral tax rate in North Carolina?
A revenue-neutral tax rate is the rate that would raise the same revenue after a reappraisal that the old rate would have raised without it, adjusted for normal growth. North Carolina requires local governments to publish it in the budget following a reappraisal. Governing boards are not required to adopt it.
What county is Highlands NC in?
Highlands, North Carolina, is mostly in Macon County, with a smaller portion in Jackson County. The distinction matters for taxes: Macon County parcels are part of the 2027 reappraisal, while Jackson County parcels were reappraised effective January 1, 2025. The Town of Highlands taxes parcels in both counties.
What county is Franklin NC in?
Franklin, North Carolina, is in Macon County and is the county seat. The Macon County Tax Department is at 5 West Main Street in Franklin. Property inside town limits pays both Macon County and Town of Franklin taxes, and both are calculated on the value Macon County assigns.
How do I appeal my Macon County property value?
You appeal a Macon County property value through the county tax office, starting with an informal review after your notice arrives. If unresolved, you can file with the Board of Equalization and Review in the spring, then appeal to the North Carolina Property Tax Commission within 30 days of that board's decision.
Is North Carolina's excise tax the same as property tax?
North Carolina's excise tax is not a property tax. It is a one-time tax of $1 per $500 of the sale price, paid by the seller when the deed is recorded, under G.S. 105-228.30. Property tax is billed every year on assessed value, and a reappraisal does not change the excise tax rate.
You May Be Interested In
- How Land Value Is Calculated in North Carolina — tax value, appraised value, just compensation, and excise tax compared.
- Out-of-State Buyer's Guide to Franklin and Western NC — what buyers from other states should know before they commit.
- Franklin, NC Neighborhood Guide — the town, its areas, and current homes for sale.
- Highlands, NC Neighborhood Guide — living and buying on the plateau.
- Selling With Vignette Realty — how we price and market mountain homes.
If the Macon County property tax reappraisal is part of your decision to buy or sell, a Vignette Realty broker in Franklin or Highlands can walk through what the new value means for your parcel. Contact our team.
Vignette Realty is a licensed North Carolina real estate brokerage with offices in Franklin and Highlands. This article is general information, not tax, legal, or appraisal advice; direct questions about a specific parcel to the county tax office or a North Carolina attorney. Figures cited are from the sources named and dated above and will change as the reappraisal is finalized. Equal Housing Opportunity.
