Tax Appeals

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.

HANDY TO KNOW: 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 (30) days after the date on the notice to file a formal appeal.

The property owner will need to contact the Tax Department and request a formal appeal form within thirty (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.

The appellant has thirty (30) 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.

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.