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North Carolina General Statutes States That the Board of Equalization and Review shall not adjust the current assessment to recognize a change in value caused by:1. Normal physical depreciation2. Changes in market conditions3. Betterments to the property made by repainting, terracing, landscaping, protecting against forest fires, or impounding water on marshland for wildlife habitat.
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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 6 months of the year prior to January 1, 2018, the date of the last general reappraisal.
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 6 months of the year prior to January 1, 2018, 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.