In North Carolina, a reappraisal is the way a taxing authority, in this case Henderson County Government, appraises the monetary value of real property and ultimately the tax assessed in proportion to that value. All appraisals, whether a mass appraisal conducted as part of a county-wide, general reappraisal, or an independent fee appraisal such as those associated with mortgage loans, are considered to be an "opinion of value".