How long do I have to appeal my property value in North Carolina?

Each county sets its own dates, and they're printed on your notice of value. For a formal appeal you must ask the county's Board of Equalization and Review for a hearing before the board adjourns. Boards first meet between the first Monday in April and the first Monday in May; in a revaluation year they can sit until December 1.

Can I appeal in a year when my county isn't revaluing?

Yes. The Board of Equalization and Review meets every year. Outside a revaluation, though, the county only changes a value for specific reasons, such as a clerical or appraisal error or a physical change to the property.

Do I need a lawyer to appeal my property taxes in North Carolina?

No. You can appeal to the county and to the Board of Equalization and Review yourself, and an individual owner can represent themselves at the NC Property Tax Commission too.

Is 'my taxes went up too much' a valid reason to appeal?

No. The question is whether the county's value is more than the property's market value as of the valuation date, whether it's out of line with similar properties, or whether the record is wrong. The size of the increase or the tax bill isn't a ground on its own.

How do I appeal to the Property Tax Commission?

File a written notice of appeal stating your grounds within 30 days of the date the Board of Equalization and Review mailed its decision, and send a copy to the county assessor. A mailed appeal counts as filed on its postmark date.

Guides

How to appeal your property value in North Carolina

Updated Oct 29, 2026

If you think your county's value for your home is too high, you can challenge it yourself, anywhere in North Carolina. It costs nothing but time, and you don't need a lawyer or a paid agent. The process is set by state law, so it's the same in every county. What differs is the deadlines and the contacts, and both are on your notice of value and on your county's page.

Every county sets its own dates. The deadline that counts is the one printed on your notice of value, or published by your county's Board of Equalization and Review.

Step 1 — Informal review (with the county assessor)

What it is: you ask the assessor's office to take another look. An appraiser re-reviews the property and sends you a result.
When: each county sets its own window, and it's printed on your notice. Informal review isn't required by state law, so you can skip it and go straight to a formal appeal.
How: follow the instructions on your notice. Many counties take requests online or by phone. Find your county's contacts.

Step 2 — Formal appeal to the Board of Equalization and Review

When the board sits: every county's board first meets between the first Monday in April and the first Monday in May. You must ask for a hearing before the board adjourns. In a revaluation year the board can sit until December 1. In other years it normally finishes about three weeks after its first meeting, and may not sit after July 1. Counties publish the adjournment date.
How: in writing (usually the county's formal appeal form) or in person. Send your evidence with it.
The decision: the board can reduce, confirm, or increase the value. It must mail you its decision no later than 30 days after it adjourns.
Not just revaluation years: the board meets every year, so you can appeal in a non-revaluation year too. Outside a revaluation, the county changes a value only for specific reasons, such as a clerical or appraisal error or a physical change to the property.

Do I have to go to a hearing?

Usually not. Informal review is handled in writing. After a formal appeal, many counties review your evidence first and may offer a lower value you can accept without appearing. If your appeal is heard, attending is your choice: the board decides on the evidence you filed, and attending (or sending someone with your power of attorney, or an attorney) lets you answer its questions. Only an appeal to the Property Tax Commission means a trial-style hearing in Raleigh.

Step 3 — NC Property Tax Commission, then the Court of Appeals

If you disagree with the board, you can appeal to the state Property Tax Commission. File a written notice of appeal, stating your grounds, within 30 days of the date the board mailed its decision, and send a copy to your county assessor. A mailed appeal counts as filed on its postmark date. The Commission sits in Raleigh, and its hearings work like a trial without a jury. An individual owner can represent themselves. Commission decisions can be appealed to the NC Court of Appeals.

What counts as a reason to appeal

Valid	Not valid on its own
The value is more than the home's market value ("true value in money") as of the county's valuation date	"My taxes went up too much" or "I can't afford it"
The value is out of line with similar properties (unequal treatment)	The percentage increase
The county's record of the home is wrong (size, rooms, condition, lot)	The tax rate

The county's value is presumed correct. In a formal appeal you need to show that the value is substantially more than market value. The North Carolina courts' standard (In re AMP) also asks you to show the county's method was arbitrary or illegal as applied to your property. Good evidence is what does that.

Evidence that works

Your own recent purchase close to the valuation date, at arm's length: the closing statement and appraisal.
Sales of genuinely similar homes before the valuation date: same neighborhood, size, age and quality. Explain each difference. Look up your address to see the county's own sales near you.
Record errors with proof: plans, a measured sketch, photos. How to get a record fixed.
Condition the county can't see: foundation, roof or water damage, with dated photos and contractor estimates.
A professional appraisal dated near the valuation date, if the stakes justify the cost.

You give your own opinion of your home's value and explain how you reached it. That's your right as the owner. An appeal can go either way, so bring evidence rather than a complaint.

Delayed 2026 revaluations

The General Assembly postponed several counties' 2026 revaluations so the new values take effect for 2027. Some of those counties are still taking appeals now. See which counties revalue in 2027 and 2028, and the Onslow County example.

Questions

How long do I have to appeal my property value in North Carolina?: Each county sets its own dates, and they're printed on your notice of value. For a formal appeal you must ask the county's Board of Equalization and Review for a hearing before the board adjourns. Boards first meet between the first Monday in April and the first Monday in May; in a revaluation year they can sit until December 1.
Can I appeal in a year when my county isn't revaluing?: Yes. The Board of Equalization and Review meets every year. Outside a revaluation, though, the county only changes a value for specific reasons, such as a clerical or appraisal error or a physical change to the property.
Do I need a lawyer to appeal my property taxes in North Carolina?: No. You can appeal to the county and to the Board of Equalization and Review yourself, and an individual owner can represent themselves at the NC Property Tax Commission too.
Is 'my taxes went up too much' a valid reason to appeal?: No. The question is whether the county's value is more than the property's market value as of the valuation date, whether it's out of line with similar properties, or whether the record is wrong. The size of the increase or the tax bill isn't a ground on its own.
How do I appeal to the Property Tax Commission?: File a written notice of appeal stating your grounds within 30 days of the date the Board of Equalization and Review mailed its decision, and send a copy to the county assessor. A mailed appeal counts as filed on its postmark date.

Sources

Check your record now

Look up your address to see what your county has on file.