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  real property (land, buildings, and other land improvements) or personal property/motor vehicles.

 

Personal Property and Motor Vehicles

Personal property (e.g., watercraft, aircraft, certain manufactured homes, unregistered motor vehicles, 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 appraised 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 at least 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.

Durham County’s most recent reappraisal of real property was effective January 1, 2019. More information about the reappraisal and appeal processes is located at 2019 General Reappraisal (Revaluation).

If you believe your appraised property value is substantially higher or lower than the price for which it could have reasonably sold on January 1, 2019, you have the right to appeal.

You may file your appeal either online at Tax Help or by using the paper 2019 Real Property Appeal Form. We recommend the online option since it allows you not only to appeal, but also to communicate online with staff and to see the status of your appeal at any time.

 

Real property appeals must be filed before the Board of Equalization and Review adjourns from the taking of appeals for the year.

 

The 2019 Board of Equalization and Review will adjourn from the taking of appeals 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 919-560-0300