North Carolina homeowners pay a median of $1,896 a year in property tax, an effective rate of 0.66%, the 36th highest of the 51 states we cover. The deadline to appeal: Before county board adjourns (Apr-Jun). Here is who sets your value, how to challenge it and what evidence works.
Varies, some openClosed in most counties for 2026: county Boards of Equalization and Review stopped taking value appeals in spring and early summer 2026 (for example May 4 in Mecklenburg, June 30 in Orange). Exception: in the nine counties whose 2026 reappraisal was postponed (Anson, Bladen, Buncombe, Chowan, Davidson, Guilford, Onslow, Pamlico and Pender), state law lets owners appeal the postponed 2026 reappraisal value during the 2026 calendar year, so you may still be able to file by December 31, 2026. Call your county tax office to confirm. Everywhere else, the next window opens in January 2027 with informal reviews, and formal board appeals are due by each county's adjournment date, usually April to June 2027.
Your written request for a hearing must reach the county Board of Equalization and Review before the board adjourns. By law the board first meets between the first Monday in April and the first Monday in May. In years without a reappraisal it may not sit past July 1; in a reappraisal year it can sit until December 1. Each county sets and publishes its own adjournment date, so deadlines differ by county. If your value was changed by a notice mailed late, you may have extra time (the date is on the notice). Examples for 2026: Mecklenburg County - May 4, 2026; Cumberland County - May 20, 2026 at 5 p.m.; Orange County - June 30, 2026.
In a reappraisal year, counties mail a notice of the new value early in the year (usually January to March) with instructions and deadlines. In other years, you get a notice only if the assessor changed your value (for example after new construction or to fix an error). If you got no notice, you can still appeal.
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The county assessor (the county tax office, often called Tax Administration) values all property in the county. Cities do not set their own values; they use the county's. Appeals go to the county Board of Equalization and Review, then to the state Property Tax Commission. Homes are assessed at 100% of market value ("true value in money"). The value is set as of January 1 of the county's last general reappraisal year, and it normally stays the same until the next reappraisal. In an appeal, the question is what your home was worth on that reappraisal date, not today. Each county must reappraise all real property at least every eight years, and many counties do it more often (every four years is common). Counties of 75,000 or more must reappraise sooner if their sales ratio falls below 0.85 or rises above 1.15. In 2027, 37 of the 100 counties are scheduled to reappraise, including Wake, Mecklenburg and Guilford.
Yes, in most counties. It is not required by law, but most county tax offices let you ask an appraiser to review your value before the board meets, usually from January to March. Example: Orange County took informal appeals January 1 - March 31, 2026. Skipping the informal step does not stop you from appealing to the board, and an informal review does not extend the board deadline.
What works in North Carolina: Sales of similar nearby homes close to the county's last reappraisal date (January 1 of that year); An appraisal dated close to the reappraisal date, or your purchase contract and closing statement; Your property record card with errors marked (square footage, bedrooms, baths, condition, land size); Photos and repair estimates showing damage or below-average condition; Assessed values of similar homes to show your home is valued out of line.
File the county's appeal form or a written request (some counties take online or email filings) with the county tax office, which serves as clerk to the board. Say what value you think is right and attach your evidence; some counties ask for copies (Cumberland asks for six). The board is either the county commissioners or a special board they appoint. You get a hearing notice with a date and time; hearings are short, and in many counties you do not have to appear in person. The board must mail its decision within 30 days after it adjourns. Cost: No fee.
The county's value is presumed correct, and you carry the burden of proof. At the county board you must show, by the greater weight of the evidence, that the value is wrong and substantially higher than market value. At the Property Tax Commission you must show that the county used an arbitrary or illegal method of valuation and that the value substantially exceeds the true value of your home (In re AMP, 1975).
Within 30 days after the date the county board mailed notice of its decision (G.S. 105-290(e)). A mailed appeal counts as filed on the USPS postmark date. File Form AV-14 (Notice of Appeal and Application for Hearing) with the Property Tax Commission, P.O. Box 871, Raleigh, NC 27602, and attach a copy of the county board's decision. You can also send a short written notice of intent to appeal within the 30 days; the Commission then sends you Form AV-14 to return within 30 days. Fax and email filings are not accepted. Send a copy of your notice of appeal to the county assessor. The case is handled like a trial without a jury: rules of evidence apply, documents are exchanged at a pre-hearing conference, and hearings are usually in Raleigh. Commission decisions can be appealed to the N.C. Court of Appeals; the notice of appeal is filed with the Commission within 30 days after its decision is entered (G.S. 105-345).
The county corrects its records. If you already paid tax on the higher value, the county refunds the difference, with interest in some cases (interest is owed if the refund is paid after the taxes would have become delinquent). A reduced value normally stays in place for the rest of the reappraisal cycle, because values do not change between reappraisals except for listed reasons.
County boards may consider whether your value is out of line with similar properties, but the legal test is market value: you must show the county's value substantially exceeds what your home was worth on the reappraisal date. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
For owners 65+ or totally and permanently disabled, with income for the prior year of no more than $39,900 (2027 tax year). Excludes the greater of $25,000 or 50% of your home's value. Apply on Form AV-9 with the county assessor by June 1.
Excludes up to the first $45,000 of value for an honorably discharged veteran with a total and permanent service-connected disability (or a qualifying unremarried surviving spouse). No age or income limit. File Form AV-9 plus Form NCDVA-9 (completed by a Veterans Service Officer) with the county assessor by June 1.
For owners 65+ or totally and permanently disabled who have owned and lived in the home for five years. Taxes are capped at 4% of income (income up to $39,900) or 5% (up to $59,850) for 2027. The rest is deferred as a lien; the last three years of deferred tax plus interest become due when the owner dies, sells, or moves out. Apply on Form AV-9 by June 1 every year.
You can appeal and appear on your own, and you do not need a lawyer. Before the county board, someone else (such as an attorney or other agent) can represent you usually with a signed power of attorney (the NCDOR form must be notarized); counties such as Mecklenburg require one for the appeal to be valid. Before the Property Tax Commission, an individual must appear personally or through a North Carolina-licensed attorney; a family member or a paid tax agent cannot represent you, and only you or your attorney may sign Form AV-14.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Your written request for a hearing must reach the county Board of Equalization and Review before the board adjourns. By law the board first meets between the first Monday in April and the first Monday in May. In years without a reappraisal it may not sit past July 1; in a reappraisal year it can sit until December 1. Each county sets and publishes its own adjournment date, so deadlines differ by county. If your value was changed by a notice mailed late, you may have extra time (the date is on the notice). Examples for 2026: Mecklenburg County - May 4, 2026; Cumberland County - May 20, 2026 at 5 p.m.; Orange County - June 30, 2026.
With the County Board of Equalization and Review. File the county's appeal form or a written request (some counties take online or email filings) with the county tax office, which serves as clerk to the board. Say what value you think is right and attach your evidence; some counties ask for copies (Cumberland asks for six). The board is either the county commissioners or a special board they appoint. You get a hearing notice with a date and time; hearings are short, and in many counties you do not have to appear in person. The board must mail its decision within 30 days after it adjourns.
No fee.
Yes, in most counties. It is not required by law, but most county tax offices let you ask an appraiser to review your value before the board meets, usually from January to March. Example: Orange County took informal appeals January 1 - March 31, 2026. Skipping the informal step does not stop you from appealing to the board, and an informal review does not extend the board deadline.
You can appeal to the North Carolina Property Tax Commission. Within 30 days after the date the county board mailed notice of its decision (G.S. 105-290(e)). A mailed appeal counts as filed on the USPS postmark date. File Form AV-14 (Notice of Appeal and Application for Hearing) with the Property Tax Commission, P.O. Box 871, Raleigh, NC 27602, and attach a copy of the county board's decision. You can also send a short written notice of intent to appeal within the 30 days; the Commission then sends you Form AV-14 to return within 30 days. Fax and email filings are not accepted. Send a copy of your notice of appeal to the county assessor. The case is handled like a trial without a jury: rules of evidence apply, documents are exchanged at a pre-hearing conference, and hearings are usually in Raleigh. Commission decisions can be appealed to the N.C. Court of Appeals; the notice of appeal is filed with the Commission within 30 days after its decision is entered (G.S. 105-345).
The county corrects its records. If you already paid tax on the higher value, the county refunds the difference, with interest in some cases (interest is owed if the refund is paid after the taxes would have become delinquent). A reduced value normally stays in place for the rest of the reappraisal cycle, because values do not change between reappraisals except for listed reasons.
Checked 2026-10 against official North Carolina sources. Local deadlines and fees can differ; confirm with your assessor or board.