- Property Tax Appeal Process
- Real Estate Appeals
- Personal Property Appeals
- Vehicle Appeals
- Board of Equalization and Review Q & A
Property Tax Appeal Process
Property tax appeals are conducted according to the procedures outlined in the NC Machinery Act. The appeals process varies according to the property type; real estate, personal property, or motor vehicles.
Although the Machinery Act governs the formal appeal process, taxpayers may also request an informal appeal, or property review, by contacting the tax office. Property reviews of real estate parcels must be requested prior to the commencement of the formal appeals (Board of Equalization and Review ) in the spring of each year. Personal property reviews must be initiated within 30 days of the bill date for properties billed annually. Vehicles must also be appealed within 30 days of the bill date.
Real Estate Appeals
Real estate values must be appealed to the local Board of Equalization and Review in the spring each year. By statute, the Board of Equalization must convene between the first Monday in April and the first Monday in May each year. The length of the session is dependent on the volume of appeal requests. Once the Board adjourns, no further real estate appeals will be heard until the next year.
Appeal requests are made by contacting the Onslow County Tax Office and completing an application for a hearing before the Board of Equalization. Real estate requests should be made no later than March 1st during non-reval years.
Personal Property Appeals
Personal property value, situs and taxability must be appealed within 30 days of the tax bill date, usually August 1st. Personal property appeals may be made by contacting the Listing Division at 910-989-2201, or by visiting the Tax Office.
Taxpayers must appeal the value, situs and taxability of motor vehicles within 30 days of the tax bill date. The bill must be paid by the due date in order to avoid interest charges. The owner will receive a refund if the appeal is decided in favor of the taxpayer. Vehicle appeals may be made by contacting the Listing Division at 910-989-2201, or by visiting the Tax Office.
Board of Equalization & Review
QUESTION: What is the Board of Equalization and Review?
ANSWER: According to NCGS 105-322 (a) The Board of Equalization and Review can either be composed of the Board of County Commissioners or a special board appointed by the County Commissioners to carry out the duty to Review Tax Lists and the duty to hear Taxpayer Appeals. In Onslow County the Commissioners appoint the Board of Equalization and Review. It is made up of 5 people from throughout the county who have a general knowledge of the county and property values. Please note that they are not affiliated with the tax office.
QUESTION: What are the grounds for an appeal?
ANSWER: All property owners are entitled to appeal their value if they feel that it is incorrect. Keep in mind that the value placed on the property is based upon sales of comparable properties during the last six months of the year prior to January 1, 2014, the date of the last general reappraisal.
QUESTION: How and when are appeals to the Board of Equalization and Review due to be filed?
ANSWER: Request for Appeals must be made no later 30 days after notification by value change notice or by the date published in the advertisement of Board of Equalization and Review meetings in the newspaper. Appeal requests must be submitted in writing using the appeal form provided by our office and returned by the deadline assigned on the form.
QUESTION: If I file an appeal, is there a chance that my value may increase?
ANSWER: Depending on what the Board of Equalization and Review finds after reviewing your property, your value could increase, decrease or remain the same.
QUESTION: When does the Board of Equalization & Review meet?
ANSWER: The Board of Equalization and Review must convene between the first Monday in April and the first Monday in May each year.
QUESTION: How will I be notified of my appointment?
ANSWER: You will be notified by mail of your appointment with the Board of Equalization and Review.
QUESTION: Do I have to be present for my appeal?
ANSWER: Anyone who is listed as an owner of the property can present his or her appeal before the Board of Equalization & Review. If the owner(s) of the property cannot attend the scheduled appointment; they can choose to have someone represent them as long as they provide our office with a power of attorney. If the taxpayer or their representative cannot be present, the Board will consider any evidence provided prior to the scheduled hearing in order to render a decision.
QUESTION: Where will my appeal be heard?
ANSWER: Your appeal will be heard in the Tax Office Conference Room located at 39 Tallman St. Jacksonville, NC.
QUESTION: What will I need to provide for my appeal?
ANSWER: It is important to remember that under North Carolina Law, the burden of proof rests on the taxpayer. Along with your signed request for appeal, you will need to submit documentation which supports your claim. Acceptable documents may include, but are not limited to:
-An Appraisal based on sales of comparable properties during the last six months of the year prior to January 1, 2010, the effective date of the county wide reappraisal.
-Copies of Deed of Trust information and related appraisal.
-A list of comparable sales provided by the Taxpayer from the same time frame listed above.
-Surveys, plat maps, perk tests or soil scientist reports (if they relate to your claim).
-Photographs (especially important if you have interior or exterior problems with any buildings on the property).
It is very important that we receive these in advance in order to make the correct number of copies for our Board Members for the day of your appointment.
QUESTION: What if I do not agree with the Board of Equalization & Reviews Decision?
ANSWER: If you do not agree with the Board of Equalization & Review’s decision, the next step in the appeals process is to appeal to the North Carolina Property Tax commission in Raleigh. You must, however, have your appeal heard by the Board of Equalization & Review before you can appeal to the North Carolina Property Tax Commission.
QUESTION: Property values have fallen in my neighborhood since the county reassessed it January 1, 2010. Can the Board change my value to reflect the changes in the real estate market?
ANSWER: North Carolina General Statutes States That the Board of E & R Shall not adjust the current assessment to recognize a change in value caused by:
1. Normal physical depreciation
2. Changes in market conditions
3. Betterments to the property made by repainting, terracing, landscaping, protecting against forest fires, or impounding water on marshland for wildlife habitat.