Real Property

Real property consists of land, buildings, structures, improvements and other permanent fixtures. thereon, and all the rights and privileges belonging or in any wise appertaining thereto.  Mobile homes that are placed upon a permanent enclosed foundation on land owned by the owner of the mobile home are also considered real property.

State law requires that real property be reassessed or revalued at least once every 8 years. Counties by law may adopt shorter intervals, Randolph County is currently on a 4 year reappraisal cycle.  This procedure allows the Tax Department to adjust the appraised value of real estate to reflect the property’s true value. The most recent reappraisal occurred in 2023, and the next one is scheduled for 2027. 

View the 2023 Schedule of Values.

Taxable real property shall be listed in the name of the January 1st owner, and it shall be the owner’s duty to list it. However, in Randolph County, the County Commissioners have adopted a permanent listing system whereby all real property is listed automatically for the taxpayers once a deed is recorded with the Register of Deeds office. Any changes made to building must be reported during the listing period. The tax bill is always generated for the January 1st owner of the real property and/or any of the aforementioned personal property.