North Carolina DOR Publishes Billboard Structures Property Tax Valuation Guide

The North Carolina Department of Revenue (DOR) published the 2026 edition of the billboard structures property tax valuation guide. The publication is a guide for the mass appraisal of billboards. The guide is updated annually to reflect changes in costs associated with the construction of billboards. The guide states that capturing these changes simplifies the valuation process used by local taxing jurisdictions and enhances uniformity and accuracy in the valuation of outdoor advertising for mass appraisal purposes. [North Carolina Revenue, 2026 Billboard Structures Valuation Guide, 01/01/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff. ...