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 2016 BOER adjourned on May 2, 2016; therefore, real property appeals can no longer be considered for 2016.

 

The 2017 BOER will adjourn on April 17, 2017.  All 2017 real property appeals must be filed by 5:00 p.m. on that date.  If you plan to appeal the value of your property, we strongly encourage you to begin the process as soon as possible.

 

Steps to appealing your 2017 real property value

1.   Review and Compare: Review the information we have on file for your property, so that we can be sure there is no outdated or incorrect information that needs to be fixed.  Some types of information can affect the value of your property.  Then, search for sales of other properties like yours to see whether the tax value seems reasonable.

Here’s how:

  • You can review the physical characteristics we have on file for your property, and compare your appraised value with the actual sale prices of similar properties, all through the free online services available by visiting www.dconc.gov/taxhelp.  

  • When reviewing the sales of other properties, remember that the properties that are most like yours in terms of physical features and location will generally provide a good indication of the market value for your property.  You will be able to save a report of the comparable properties you find.

2.   Support Your Appeal: After your review, if you believe the appraised value is unreasonable, you should gather information that supports a different value for your property.  One or more of the following will help:

  • A sales report for similar properties from our online Comper tool, described above

  • Other comparable sales reports, such as may be created by you or a real estate professional

  • Pictures showing the inner and outer features of the property, including any upgrades

  • Optional: a copy of a recent fee appraisal for the property, such as one done in connection with the purchase or refinance of the property

  • Any other evidence that you feel will support your appeal

  • Remember that the big question here is, “What was the market value of your property on January 1, 2016?”

3.  File your appeal: To file an appeal, simply register for our free online appeals management system. The system makes it easy for you to send us your documentation and to communicate with our staff during the course of your appeal. You can access the online system by visiting dconc.modria.com.  If you prefer, you may also download, complete, and print a paper appeal form.   All 2017 appeals must be filed by 5:00 p.m. on April 17, 2017. 

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