Appealing Your Value

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There are often issues other than tax value that concern property owners, such as:

  • The amount of change from the last reappraisal

  • Affordability of the expected taxes

  • Level of services provided

While these are all understandable concerns, the only issue the tax office can address is the appraised value.

There are different appeal procedures, depending on whether the property being appealed is real property (land, most buildings, and other land improvements) or personal property/motor vehicles:

 

Personal Property and Motor Vehicles

Personal property (for example, boats, planes, certain mobile/manufactured homes, unregistered motor vehicles, and business equipment) and registered motor vehicles (which are treated a little differently for property tax purposes) are reappraised every year. 

Personal property and motor vehicle appeals must generally be filed within 30 days of the date of the bill.  If a separate written notice of value (other than the bill) was sent to you, then the appeal must be filed within 30 days of the date of that notice.

To appeal the tax value of your personal property or motor vehicle, please print, complete, and mail the Personal Property Appeal Form.   Your appeal should include any supporting documentation that will assist us in reviewing the appeal.

 

Real Property

North Carolina state law requires all counties to reappraise real property every eight years.  During the years in between, the county is not permitted to raise or lower the tax value of a parcel except in a few situations, such as a change in zoning or in the physical features of the property.  Most commonly, these value changes are the result of adding or removing structures to or from the land.

Real property appeals must be filed before the Board of Equalization and Review (BOER) adjourns for the year.

 

The 2019 BOER will adjourn on May 3, 2019.  All 2019 real property appeals must be filed by 5:00 p.m. on that date. 

 

For questions or assistance, please contact our office at Tax_assessor@dconc.gov or 1-919-560-0300