How do I appeal my property tax assessment in North Carolina?

North Carolina property tax appeals are governed by the Machinery Act, N.C. Gen. Stat. Chapter 105, Subchapter II.

1. Octennial Revaluation

Counties must reappraise real property at least every 8 years (§ 105-286). Some (Mecklenburg, Wake, Buncombe) revalue every 4 years. Values must reflect 100% of market value as of January 1 of the revaluation year.

2. Informal Review with the Assessor

After receiving the revaluation notice, request an informal review with the assessor's office. Many corrections happen here without a formal appeal.

3. County Board of Equalization & Review (BOER)

The BOER convenes annually (typically first Monday in April) and adjourns by July 1 (§ 105-322). File your appeal before the BOER adjourns — date varies by county, often late April or May. Bring comparable sales, appraisal, photos of defects, and contractor estimates for repairs.

4. N.C. Property Tax Commission (PTC)

Appeal an adverse BOER decision to the PTC within 30 days under § 105-290. The PTC sits in Raleigh, conducts a de novo hearing, and follows the NC Rules of Evidence. Filing fee is $200.

5. N.C. Court of Appeals

PTC decisions are appealable to the N.C. Court of Appeals on the record within 30 days under § 105-345.

6. Exemptions

Homestead exclusion for 65+ or permanently disabled with income under approximately $36,700 (2024) reduces taxable value by the greater of $25,000 or 50% (§ 105-277.1). Disabled veterans receive a $45,000 exclusion (§ 105-277.1C). Present-use value for farms (§ 105-277.4).

This is legal information, not legal advice.