Need to Appeal Your Tax Value?

Informal appeals for the tax year 2016 can be filed anytime between January 1, 2016 – April 20, 2016. In addition, anyone receiving a change of value notice after April 1, 2016 has thirty days from that notice date to file an appeal.

Step One: Informal Appeal

An informal appeal is the first step in the appeal process. The person appealing the property value will need to contact the Tax Department and request an appeal form or file online. The informal appeal must be completed and returned within the stated time. The appeal should include information to support the property owner’s opinion of value.
Once the appeal is received, a tax department appraiser will review all submitted information, area property values, and recent comparable sales.
The result of informal review is mailed to the property owner in a formal letter stating if there is an increase, decrease or no change to the property value.
The appellant has thirty days after the date on the notice to file a formal appeal.

Step Two: Formal Appeal

The property owner will need to contact the Tax Department and request a formal appeal form within 30 days of the date on the result of informal appeal notice if they do not agree with the value.
Once the formal appeal form has been signed and submitted, a Tax Department appraiser will meet with property owner, verify information and discuss the value with property owner. Should the property owner not agree with the appraiser’s opinion of value, the formal appeal case will be scheduled and presented to the Board of Equalization and Review. The appellant is informed of the date, place and time of the hearing.
The property owner will present the facts of their case to the Board of Equalization and Review then the Tax Department staff will submit their case.
The Board of Equalization and Review will review all information that was submitted and make a decision. This decision of the Board of Equalization and Review Board will be mailed to property owner within thirty days of the date of Board meeting.

Step Three: Property Tax Commission

The appellant has thirty days after the date on the notice to file an appeal with the North Carolina Property Tax Commission. Detailed information on this step of the appeal process is included in the notice of the decision from the Board of Equalization and Review. The majority of these appeal cases will be heard in Raleigh, North Carolina. You must file a formal appeal with the Board of Equalization and Review and receive a ruling from them before you can appeal to the Property Tax Commission.

Step Four: North Carolina Courts of Appeals and Superior Court

The final step in the appeal process is possible. The appellant may make an appeal to The North Carolina Court of Appeals and North Carolina Supreme Court.

How to Complete the Informal Appeal Form

Reason for appeal.
Explain why you think the value is incorrect.
Your opinion of value can be supported by many of the following items:

Sales of comparable properties that sold prior to the appraisal date of January 1, 2013.
An appraisal report completed within two years prior to January 1, 2013. You do not need to submit a fee appraisal to appeal.
Sales contract or closing statement dated on or before January 1, 2013.
Photos showing condition of property or other factors that affect the value.
List of similar properties that were offered for sale on or before January 1, 2013.
Any other information that will establish the value of this property.

According to NC General Statutes, the property owner has the burden of proving that the property under appeal is incorrectly valued. The tax bill amount and the ability to pay the tax cannot be used as a valid reason for an appeal. The value of your property has been developed from sales and cost data within your local area.  If the property owner thinks this value is incorrect please provide the tax office with a valid reason to adjust your assessment.

Should a property owner have any additional questions or need help with a property appeal, please contact our office at (828) 250-4940