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6 <br /> NCDOR Reappraisal Standards <br /> North Carolina Department Of Revenue (NCDOR) adopted the International Association <br /> of Assessing Officers' (IAAO) Standard on Mass Appraisal of Real Property in 2017 and <br /> determined reappraisal standards for all counties. The main requirements of the <br /> Reappraisal Standards are: <br /> Frequency of Reappraisal, or Revaluation <br /> Requirement statewide is every eight years, recommended is at least every four years <br /> Median Sales Ratio of Real Property determined by NCDOR indicates if a county must conduct a <br /> reappraisal sooner than planned <br /> 1 <br />