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Tax Appeals

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.

NOTE: Informal appeals for the tax year 2018 can be filed anytime between January 1, 2018 – April 18, 2018.
In addition, anyone receiving a change of value notice after April 18, 2018 has 30 days from that notice date to file an appeal.

Appeal Process

Step-by-step guide to filing your Informal Tax Appeal.

Step 1. 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.

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.

Step 2. 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.

Step 3. Property Tax Commission

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.

Step 4. 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 an Informal Appeal Request

If filing an Informal Appeal, the property owner will need to explain why the tax value of the property is purportedly incorrect, in addition to filling out the request form. The opinion of property value can be supported by many of the following items:

  • Sales of comparable properties that sold before to the appraisal date of January 1, 2017.
  • An appraisal report completed within two years prior to January 1, 2017. There is no need to submit a fee appraisal to appeal.
  • Sales contract or closing statement dated before January 1, 2017.
  • 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, 2017.
  • Any other information that will establish the value of this property.

NOTE: If you have additional questions regarding the appeal process, or would like assistance with your appeal, you may schedule a face to face meeting with an appraiser by calling the Tax Department at (828) 250-4940.

Locate & Contact

Real Estate Assessment

Contact

Real Estate Assessment
P: (828) 250-4940

Land Records
P: (828) 250-4970

Tax Exemptions
P: (828) 250-4915

Tax Assessment
155 Hilliard Avenue
Asheville, NC 28801

Hours of Operation

Monday - Friday
8:00 a.m. to 5:00 p.m.

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NOTE: Free limited parking is available across the street from the walk-thru entrance of 94 Coxe Avenue.
Enter the visitor parking lot from Hilliard Avenue.