Property Tax Appeal Process

Property tax appeals are conducted according to the procedures outlined in the North Carolina 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 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.