How to Appeal Your Property Tax in North Carolina

North Carolina homeowners can appeal their property tax assessment if they believe it's too high. This guide covers the 2026 appeal deadline, required evidence, and step-by-step process.

How North Carolina Assesses Property

100%of market value

North Carolina assesses residential property at 100% of market value.

North Carolina assesses property at 100% of market (true) value.

Residential property in North Carolina — understanding the appeal process

The Appeal Process

Appeals are heard by the Board of Equalization and Review. An informal review is available before filing a formal appeal.

1

County Assessor (Informal)

2

Board of Equalization and Review

3

Property Tax Commission

4

Court of Appeals

North Carolina Appeal Deadline

Varies by county

Typical window: April - June

See all 50 state deadlines for 2026

What Overassessment Costs North Carolina Homeowners

The median home in North Carolina is worth $256,000. If your assessment is just 10% too high, you may be overpaying:

~$210/year

Effective tax rate: 0.82% · Median value: $256,000

Check Your North Carolina Assessment

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North Carolina Counties

Guides & Resources

Property Tax Appeal Resources

Frequently Asked Questions

How do I appeal my property tax in North Carolina?
In North Carolina, you file a appeal with the Board of Equalization and Review. An informal review is available before filing a formal appeal. The process has 4 levels: County Assessor (Informal), Board of Equalization and Review, Property Tax Commission, Court of Appeals.
What is North Carolina's property tax assessment ratio?
North Carolina assesses residential property at 100% of market value. North Carolina assesses property at 100% of market (true) value.
How much can I save by appealing in North Carolina?
The median home in North Carolina is worth $256,000. If your assessment is 10% too high, you may be overpaying approximately $210 per year.