Assessment Ratio
100%
Appeal Deadline
Varies by county, 2026 (check revaluation schedule)
Official Form
Board of Equalization appeal
Risk of Increase
Yes
How Assessment Works in North Carolina
North Carolina assesses property at 100% of fair market value. Counties conduct revaluations at least every 8 years (many do it every 4 years). Your assessed value should reflect what your home would sell for as of the revaluation date.
Risk of Increase
In North Carolina, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in North Carolina
File an appeal with the county Board of Equalization and Review. Deadlines vary by county and are most relevant during revaluation years. Contact your county tax office for specific dates.
Step-by-Step
North Carolina Appeal Process
Receive your revaluation notice from the county (in revaluation years).
Request an informal review with the county tax assessor.
If unresolved, file an appeal with the county Board of Equalization and Review.
Attend the hearing and present comparable sales evidence.
If denied, appeal to the NC Property Tax Commission within 30 days.
FAQ
North Carolina Property Tax Appeal Questions
Can my North Carolina assessment increase on appeal?
Yes. The Board of Equalization and Review can increase your assessment. However, this is uncommon when you present strong evidence of over-assessment.
How often does North Carolina reassess?
North Carolina requires counties to revalue property at least every 8 years, but many counties do it more frequently (every 4 years). Between revaluations, assessments generally stay the same.
What if my county is not in a revaluation year?
You can still appeal if you believe your assessment is incorrect, but the strongest cases arise during revaluation years when all values are updated. Contact your county tax office for appeal options in non-revaluation years.
