If you opened a Guilford County reappraisal notice in early 2026 and braced for a bigger tax bill, that bill never came. The county completed its reappraisal, then state law paused it. Your 2026 bill was calculated on your 2025 value, and the new values arrive on the 2027 bill instead.
Here is exactly where things stand, what happened to appeals already filed, and how to prepare for the value that takes effect next year.
Current status as of September 2026
- Guilford County’s 2026 reappraisal is paused under Session Law 2026-8 (Senate Bill 889).
- 2026 tax bills use 2025 property values — not the value on your February or March notice.
- The postponed 2026 reappraisal values apply to the 2027 tax bill.
- The May 15, 2026 appeal deadline has passed.
- Appeals filed on time remain valid and carry forward to your 2027 bill.
- There is a further opportunity to appeal your value through May 17, 2027.
What Happened to Guilford County’s 2026 Reappraisal?
Guilford County did the work. Appraisers revalued property countywide, the county adopted a 2026 Schedule of Values, and the reappraisal took effect January 1, 2026. Residential notices were mailed in mid-February 2026 and commercial notices in mid-March.
Then the General Assembly changed the timetable. Senate Bill 889, the Property Tax Reappraisal Moratorium, was signed into law on June 19, 2026 as
Session Law 2026-8. It imposes a one-year pause on reappraisals that took effect January 1, 2026.
The law is not specific to Guilford County. It applies by criteria to any county that conducted a general reappraisal for 2026 and adopted a new schedule of values effective January 1, 2026. Guilford was one of them. Davidson County was another, which is why
Davidson’s revaluation was postponed to 2027 on the same legislation.
The reappraisal was not cancelled and the work was not discarded. It was deferred by one year.
What Value Is Used on Your 2026 Tax Bill?
Your 2025 value. The county is explicit about this: the 2026 tax bill is based on the same property value as the 2025 tax bill, not the 2026 reappraisal value shown on your notice.
This trips people up, so it is worth stating plainly.
The number on the notice you received in February or March 2026 is not the number your 2026 bill was calculated from. That notice value takes effect for the 2027 bill.
Because of the moratorium, 2026 bills were mailed later than usual — projected by mid-August 2026 rather than the customary early-July timing.
What Happens If You Already Appealed?
Your appeal still counts. Guilford County confirms that an appeal filed on the 2026 reappraisal will still apply to the 2027 bill.
You do not need to restart your appeal solely because of the moratorium. The value under review is the same 2026 reappraisal value — it simply applies a year later than originally planned.
The county has not asked property owners to take any action in response to the pause. Bills automatically used the 2025 values. If your circumstances have changed, or you are unsure whether your appeal was received, contact the Guilford County Tax Department rather than assuming.
Can You Still Appeal?
Not on the 2026 deadline — that window closed on
May 15, 2026 at 5:00 p.m.
There is, however, a further opportunity. Guilford County states that property owners have until
Monday, May 17, 2027 to appeal their property value for the upcoming year. If you missed the May 2026 window and still believe your value is wrong, that is your next opening.
North Carolina’s appeal structure itself has not changed. An informal review with the Tax Department comes first, and your right to appeal to the
Board of Equalization and Review is protected while the Tax Office processes an informal appeal. Beyond that, the North Carolina Property Tax Commission hears further appeals.
Watch for the county’s published deadline with each notice rather than relying on a date repeated on a real estate site, including this one.
Guilford County Property Tax Rate for FY2027
The Board of Commissioners adopted a county property tax rate of
78.95 cents per $100 of assessed valuation for fiscal year 2027, an increase of 5.9 cents over the prior year. The
NC Department of Revenue lists the same figure in its published county rate schedule.
Your bill is not your assessed value. It is the product of two separate numbers:
- Assessed value — what the county says your property is worth. A reappraisal changes this.
- Tax rate — set annually by elected officials per $100 of assessed value. The budget process changes this.
- Your bill — the two multiplied together, plus any municipal, fire district or special district taxes that apply where you live.
At 78.95 cents, the county-only portion on a $300,000 assessed value works out to roughly $2,369 a year — $300,000 divided by 100, multiplied by 0.7895.
That is the county rate alone. If you live inside Greensboro, High Point, Jamestown, Oak Ridge, Summerfield, Stokesdale or another municipality, a city rate is added on top. Fire district and other special district taxes may be additional as well. Two homes with identical assessed values in different parts of Guilford County can carry very different bills for exactly this reason. Check your own jurisdiction before treating the county rate as your total.
Why Did the Rate Increase If the Reappraisal Was Paused?
A fair question, and the county’s own explanation is worth repeating accurately.
Guilford County attributes the 5.9-cent increase to federal and state revenue loss, inflation, and workforce retention needs. The county does not present the increase as a consequence of implementing the reappraisal — the reappraisal was paused, so the higher values were not driving revenue for FY2027 in the first place.
The county has noted that FY2028 will be based on the 2026 assessed values once the moratorium expires. That is the year to watch: new values and a rate set against them arriving together.
Preparing for the 2027 Reappraisal Value
You have an unusual advantage here — months of warning before the new value lands on a bill. Use them.
Check the county’s record on your property first. Before anyone argues about value, the underlying facts have to be right. Review your record for:
- heated square footage
- lot size or acreage
- bedroom and bathroom counts
- garages, basements, porches or additions
- outbuildings and other improvements
- quality and condition assumptions
If the basic facts are wrong, the value built on them is likely wrong too. A factual correction is the cleanest argument available, and it does not require you to debate anyone’s opinion of the market.
Then gather closed sales. Compare your home to recently sold properties similar in size, age, condition and location. Closed sales are evidence. Active listings are asking prices, and automated estimates are guesses.
Document condition now. Photographs of deferred maintenance, aging systems or damage are far easier to collect today than during a short appeal window. County assessments run on mass data models — nobody walks through your house. The model does not know your roof is original, your HVAC is near replacement, or that the renovated comparable down the street is not really comparable.
That is where local market data helps. If you would like a straightforward opinion based on current Guilford County sales,
reach out. We will walk through recent comparable sales and give you an honest read on where your home stands. Sometimes the county number is high. Sometimes it is lower than market value. Either way, clarity beats reacting to a notice in the mail.
Tax Assessed Value vs Market Value vs Appraisal vs CMA
These four get used interchangeably and they are not the same thing.
| Term | Who produces it | What it is for |
|---|
| Assessed value | County tax office | Calculating property tax. Built by mass appraisal for uniformity across the whole county, not precision on one house. |
| Market value | The market itself | What a willing buyer would actually pay today, reflecting your specific condition, updates, layout and location. |
| Appraisal | Licensed appraiser | An independent opinion of value for one property, usually for a lender or a specific legal purpose. Carries the most weight in a dispute, and costs money. |
| CMA | Real estate agent | An analysis of recent comparable sales. Not an appraisal and carries no official standing, but the fastest way to see whether the county’s number is in the right range. |
A CMA is a starting point, not a substitute for an appraisal or for the county’s assessment. If the gap looks large, the property is unusual, or you want stronger documentation for a formal appeal, a licensed appraisal is the stronger instrument.
Guilford County Reappraisal Timeline
| Event | Date / Status | What It Means |
|---|
| 2026 reappraisal takes effect | January 1, 2026 | New countywide values adopted under the 2026 Schedule of Values |
| Residential notices mailed | Mid-February 2026 | Homeowners see their new assessed value |
| Commercial notices mailed | Mid-March 2026 | Commercial owners see their new assessed value |
| Appeal deadline for 2026 values | May 15, 2026, 5:00 p.m. — passed | Last day to file on the reappraisal notice |
| Senate Bill 889 signed into law | June 19, 2026 | Becomes Session Law 2026-8; reappraisal paused |
| FY2027 county tax rate adopted | June 2026 | 78.95 cents per $100, up 5.9 cents |
| 2026 tax bills mailed | Projected mid-August 2026 | Calculated on 2025 values, later than the usual early-July timing |
| 2026 reappraisal values applied | 2027 tax bill | The postponed values finally take effect |
| Further appeal opportunity | Through May 17, 2027 | Deadline to appeal your value for the upcoming year |
| Next reappraisal | 2032 | The following countywide revaluation |
Dates published by Guilford County with future notices take precedence over anything summarized here.
Frequently Asked Questions
Was the Guilford County 2026 reappraisal cancelled?
No. It was paused, not cancelled. Senate Bill 889 became Session Law 2026-8 on June 19, 2026 and postponed the reappraisal by one year. The 2026 values apply to the 2027 tax bill.
What value is used for my 2026 property tax bill?
Your 2025 value. Guilford County states the 2026 tax bill is based on the same property value as the 2025 tax bill, not the 2026 reappraisal value from your February or March notice.
When do the 2026 reappraisal values take effect?
On the 2027 tax bill. The county has also noted that fiscal year 2028 will be based on the 2026 assessed values once the moratorium expires.
What happens to an appeal I already filed?
It remains valid. Guilford County confirms that an appeal filed on the 2026 reappraisal still applies to the 2027 bill. You do not need to refile because of the moratorium.
Can I still appeal my Guilford County property value?
Not under the 2026 deadline, which passed on May 15, 2026 at 5:00 p.m. Guilford County states owners have until May 17, 2027 to appeal their property value for the upcoming year.
What is the Guilford County FY2027 tax rate?
78.95 cents per $100 of assessed valuation, an increase of 5.9 cents over the prior year. That is the county rate only — municipal, fire district and special district taxes may be additional.
Is my tax value the same as market value?
No. Assessed value comes from a mass appraisal built for uniformity across the county. Market value is what a buyer would actually pay for your specific home today. They frequently differ.
When is the next Guilford County reappraisal?
2032, following the 2026 reappraisal that takes effect for the 2027 tax bill.
Official Sources
Everything time-sensitive on this page comes from Guilford County or the State of North Carolina. Check them directly before acting:
Want a Real-World Read on Your Home’s Value?
If you want to know whether your Guilford County assessed value lines up with what buyers are actually paying, Mantle Realty can review recent comparable sales in your neighborhood and give you a straight answer.
No pressure and no pitch — real data so you know what you are dealing with.
Contact Mantle Realty, or browse
Guilford County real estate,
Greensboro homes for sale and
High Point homes for sale.
This article summarizes publicly available Guilford County and North Carolina information as of September 2026. It is not legal or tax advice. Confirm current deadlines, values and rates with the Guilford County Tax Department.
