North Carolina Assessors and Disaster Recovery

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 presentation here.

WHO?

After a disaster, individuals in local governments who are tasked with the damage assessment process have suffered loss themselves. With that in mind, assessors can offer assistance to one another and share expertise with affected counties. Hosea Wilson in Dare County is no stranger to disasters and the damage assessment process. He and others offer their assistance along with the support of the NCAAO/NCTCA.

Hosea Wilson, AAS, PPS, Dare County Assessor, 252-475-5938

Kevin Turner, AAS, Onslow County Assessor, 910-937-1230

Wes Wilson, RES, AAS, Onslow County Appraisal Supervisor, 910-937-1271

Justin Deese, RES, Craven County Chief Appraiser, 252-636-6640

Chris Lambert, Ashe County Assessor, 336-846-5553

If your office can spare help with damage assessment or otherwise, make sure your county emergency manager is aware that you have staff that can assist impacted counties so it can be coordinated through the webEOC system. And if you’re an impacted county, consider asking for this type of assistance so your staff can be at home with their family and friends as much as possible.

Together will will get through this. Together we can discover better ways to support one another through these times.

Dare County Disaster Assessment Guidelines / FEMA Damage Assessment Matrix

Note documents under this header are examples used in Dare County for prior damage assessment and may be modified for use in other counties. Hosea Wilson, Dare County Assessor.

DA_Guidelines Dare County guidelines – A quick reference guide to have in the field.

FEMA_DamageMatrix Dare County modified these for their jurisdiction and damage types

FEMA Damage Descriptions with photos

Dare County found that besides a field reference, review of these pre-event is helpful for consistency of reporting.