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Tax / Real Estate Assessment Appeal Process
All property owners may appeal their property value each year during the specified appeal period. An informal appeal for the current tax year must be filed between January 1st and January 31st of each non-revaluation year.
Step One: Informal Appeal
- An informal appeal is the first step in the appeal process. The person appealing the property value will need to contact the Tax Administration office and request an appeal form. The taxpayer may also print the form at the link below. The informal appeal must be completed and returned by January 31st. The appeal should include information to support the property owner’s opinion of value.
- Once the appeal is received, a tax department appraiser will review all submitted information, area property values, and comparable sales from the date range of January 1, 2004 to December 31, 2007.
- The result of informal review is mailed to the property owner in a formal letter stating if there is an increase, decrease or no change to the property value.
- The appellant should submit the formal appeal form by the specified date provided on the form.
Step Two: Formal Appeal (Board of Equalization and Review)
- The property owner must make an appeal to the Board of Equalization and Review by the specified date. The appeal should be submitted on an official Board of Equalization and Review Appeal Form. The form is also available at the link below or can be picked up in the Tax Administration Office.
- Once the formal appeal form has been signed and submitted, the appellant will receive an appointment date and time to review their case in front of the Board of Equalization and Review.
- The Board of Equalization and Review will review all information that was submitted and make a decision. This decision of the Board of Equalization and Review will be mailed to the property owner within thirty (30) days of the date of Board meeting.
Step Three: Property Tax Commission
The appellant has thirty (30) days after the date on the notice to file an appeal with the North Carolina Property Tax Commission. Detailed information on this step of the appeal process is included in the notice of the decision from the Board of Equalization and Review. The majority of these appeal cases are heard in Raleigh, North Carolina. You must file a formal appeal with the Board of Equalization and Review and receive a ruling from them before you can appeal to the Property Tax Commission.
How to Complete the Informal Appeal Form
Reason for appeal.
Explain why you think the value is incorrect.
Your opinion can be supported by any of the following items:
- Comparable property sales within the date range of January 1, 2004 and December 31, 2007.
- Fee appraisal with comparable sales in the date range listed above.
- Photos showing condition of property or other factors that affect the value.
- Any other information that will establish the value of this property.
According to NC General Statute 105-287, the property owner has the burden of proving that the property under appeal is incorrectly valued. The tax bill amount and the ability to pay the tax cannot be used as a valid reason for an appeal. The value of your property has been developed from sales and cost data within your local area. If the property owner thinks the value is incorrect, please provide the tax office with a valid reason to adjust your assessment. Please refer to the attachment below which provides some scenarios that might assist you in your appeal decision.
Should there be any additional questions, please feel free to contact our office using the contact information listed below.
Contact Information:
Tabitha Ashe
401 Grindstaff Cove Road
Suite 132
Sylva, NC 28779
(828)-586-7542
tabithaashe@jacksonnc.org
Quick Links:
Informal Appeal Form
Board of Equalization and Review Appeal Form
Explanation of Value
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