The county assessor's office has a role in damage assessment. WHY? For a 12-minute video overview of why local governments and the assessor should talk about this topic every year, watch this. Damage assessment is a required process in North Carolina local government after a disaster for reasons in two categories. First, the county assessor has the legal requirement to assess property for tax purposes. Part of that requirement includes recognizing a change in the January 1 value of land or improvements resulting from physical change such as damage, destruction, or construction. Second, to estimate damages for other, non-property tax-related purposes. See additional damage assessment resources from the second category on our SOG resources page, here. Since the assessor's office maintains property data, is required by law to have appraisal experience, and assesses January 1 physical characteristics due to damage and construction even in years without a disaster, the assessor's office should probably be part of a local government's damage assessment plan. In November 2024, The NC Association of Assessing Officers hosted a one-hour 45-minute presentation at their conference providing an overview of the damage assessment process and the assessor's role in Onslow, Craven, Dare, and Ashe Counties. See that
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