How do I appeal my property tax assessment?

How to do it

1. Watch for your property value notice: County assessors send notices when property values change (especially during reappraisal years); review immediately upon receipt
2. Contact the County Tax Assessor informally first: most counties encourage informal review/discussion with assessor staff; request your property record card; bring comparable sales; informal review is the most common resolution path and often most effective
3. COUNTY BOARD OF EQUALIZATION AND REVIEW (BOER): file a formal appeal:
4. DEADLINE: Before the BOER adjourns for the year - BOER convenes no earlier than the first Monday in April; adjourns when work is complete (typically late April to mid-May; some counties extend into June in reappraisal years); verify your county's specific adjournment date
5. If you received a value-change notice, your deadline is the LATER of the BOER adjournment date OR the "Last Date to Appeal" printed on your notice
6. Each county has its own appeal form (no statewide standardized form); obtain from your county assessor or tax office
7. No filing fee for BOER-level appeals
8. BOER hears evidence from both the taxpayer and county assessor; taxpayer has burden of proof; comparable sales evidence most effective
9. BOER issues a written decision
10. NC PROPERTY TAX COMMISSION (PTC): if unsatisfied with BOER decision:
11. File a Notice of Appeal (Form AV-14) with the PTC within 30 days after BOER mails its decision
12. PTC address: NC Property Tax Commission, 501 N. Wilmington St., Raleigh, NC 27604; (919) 814-1129
13. The PTC is a trial court that follows the NC Rules of Evidence; monthly meetings in Raleigh
14. Individual taxpayers may represent themselves; corporate taxpayers and LLCs encouraged to hire attorneys (and in some cases required to)
15. PTC decision appealable to NC Court of Appeals

What you need to know

Important state-specific details

State office contact