In North Carolina, property owners who disagree with their property tax valuation have a structured appeal process. Think of it as a separate hearing and litigation track just for appealing your property tax value. It is not difficult to navigate, but there are rules and it is governed by both case law and statutory law. Here's how it typically works:​

Notice and Timing
Typically, a county will revaluate property every 4 to 8 years. Some counties are moving to an even shorter time frame, but that is very rare. You will likely receive a notice in the first quarter of the year after they have conducted the revaluation, but before you have to pay taxes. You will have 30 days to file an informal appeal and a period of time after that for filing a formal appeal. At that time the process moves into the review process.

Informal Appeal
Before initiating a formal appeal, property owners are encouraged to contact their county tax office for an informal appeal. This step allows for a discussion of the assessment and may lead to a resolution without the need for a formal hearing, however it is important to remember that in all appeals, the burden of proof is on the taxpayer to provide competent evidence of a difference in value for the appeal to be successful, but the last word on this stage of the appeal is with the county. 

Formal Appeal to the Board of Equalization and Review (BER)
If the informal appeal does not resolve the issue, the next step is to file a formal appeal with the local Board of Equalization and Review. This board typically convenes in early April and is responsible for hearing property tax appeals. This board is made up of appointees by the County Commission who are experts in valuation, property, appraisals, or accounting. As with the informal review, the burden of proof is on the taxpayer to provide competent evidence of a difference in value for the appeal to be successful. Once you have satisfied the burden of proof, the burden of proof now shifts to the tax office, who must satisfy their burden by proving their value creates true value by competent, material, and substantial evidence. This hearing does not follow the formal rules of evidence or civil procedure. Unlike the informal review process, the final decision on the value and case rests with the county appointed Board members.  They will then render a decision and notify you within 30 days.  

Appeal to the North Carolina Property Tax Commission
If the decision from the local board is unsatisfactory, the property owner can appeal to the North Carolina Property Tax Commission. This appeal must be filed within 30 days of receiving the local board's decision. This is brand new hearing, and the hearings are done following the formal rules of civil procedure and evidence. The Commission conducts hearings where both parties present evidence, and a decision is made based on the merits of the case. It's important to note that the burden of proof lies with the property owner to demonstrate that the assessment is erroneous.​

Further Appeals
If the property owner disagrees with the Property Tax Commission's decision, they may appeal to the North Carolina Court of Appeals and further to the North Carolina Supreme Court. However, this is typically the final level of appeal, and the court's review is limited to legal errors during the hearing rather than re-evaluating the facts of the case.​

Important Considerations:

• Deadlines: Each stage of the appeal process has specific deadlines. Missing these deadlines can result in the loss of the right to appeal.​
• Evidence: Property owners should gather substantial evidence to support their claim, such as recent comparable property sales, independent appraisals, or documentation of any errors in the assessment.​
• Legal Assistance: While not required, consulting with a property tax attorney or a professional appraiser can be beneficial, especially in more complex cases.​