AppealDesk

Cumberland County Property Tax Appeal, North Carolina

Travis BunnTravis Bunn·Updated July 24, 2026

Cumberland County is the fifth-most populous county in North Carolina with approximately 337,000 residents, serving as home to Fayetteville, the county seat and the state's sixth-largest city. The county is also home to Fort Liberty (formerly Fort Bragg), the largest military installation by population in the nation, along with eight other municipalities including Hope Mills, Spring Lake, and Eastover. Property tax appeals are particularly important in Cumberland County due to its effective tax rate of 0.99%, which is higher than both the state average of 0.70% and the national average of 0.91%. The median home value in Cumberland County is $183,700, with a median annual property tax bill of $1,823, which is below the national median of $2,400 despite the higher tax rate.

Notable cities: Fayetteville, Hope Mills, Spring Lake, Eastover

Median Home

$183,700

Tax Rate

0.99%

Annual Tax

$1,823

Population

337,000

On the typical Cumberland County home, valued near $183,700 at the county’s effective tax rate of 0.99%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: May 20, 2026, at 5:00 PM for formal appeals to the Board of Equalization and Review

For the 2026 tax year, formal appeals to the Board of Equalization and Review must be submitted by May 20, 2026, at 5:00 PM. The appeal period typically runs from late April through late May each year. Informal appeals for the 2027 tax year are accepted year-round after the 2026 Board adjourns.

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How Cumberland County Assesses Property

100%of market value

Assessed by: Cumberland County Tax Administration

Assessment cycle: Eight-year revaluation cycle (most recent revaluation completed for 2025 tax year)

Notices typically mailed: Spring (assessment notices typically mailed in early spring)

In Cumberland County, properties are valued based on their market value, which is determined by what they would sell for between a willing buyer and seller. North Carolina uses a 100% assessment ratio, meaning your assessed value equals your market value. For example, if your home's market value is $183,700 (the county median), at North Carolina's 100% assessment ratio your assessed value would be $183,700, resulting in approximately $1,819 in annual taxes at the county's effective rate of 0.99%.

The Appeal Process

Appeals are heard by the Board of Equalization and Review. The Board of Equalization and Review hearing is a formal proceeding where you are allocated time to present your case and evidence, and the county appraiser presents their position. The Board may decide immediately or delay its decision for further deliberation, and you will receive written notice of their determination.

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Step 1: File an informal appeal by submitting a Request for Review form online or in person to Cumberland County Tax Administration with supporting documentation such as comparable sales, photos of property condition, or repair estimates.

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Step 2: Tax Administration appraisers review your submission and property records, then contact you to explain their findings and any adjustments made to your assessed value.

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Step 3: If you disagree with the informal review outcome, file a formal appeal to the Board of Equalization and Review by submitting six copies of your appeal and all supporting documentation by the May 20 deadline.

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Step 4: Attend your scheduled Board of Equalization and Review hearing where you present your evidence and the county appraiser presents their case; the Board considers both sides and issues a written decision.

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Step 5: If dissatisfied with the Board's decision, appeal to the North Carolina Property Tax Commission within 30 days of receiving the Board's written decision by filing Form AV-14.

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Step 6: If the Property Tax Commission appeal is unsuccessful and involves a matter of law (not value judgment), you may appeal to the North Carolina Court of Appeals within 30 days.

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Step 7: As a final option, appeals from the Court of Appeals may be heard by the North Carolina Supreme Court, though the court has discretion over which cases to accept.

Required form: Request for Review Form (for informal appeals) or formal appeal application with six copies of all documentation for Board of Equalization and Review hearings

Filing Methods

online:Submit Request for Review online at cumberlandcountync.gov/realestateappeals
mail:Cumberland County Tax Administration, P.O. Box 449, Fayetteville, NC 28302
in-person:Tax Administration Office, Room 543, Judge E. Maurice Braswell Cumberland County Courthouse, 117 Dick St., Fayetteville, NC 28301
email:[email protected]

Evidence to Bring

Comparable sales of similar properties in your neighborhoodRecent independent appraisalPhotos showing property damage or conditions affecting valueCost estimates for structural repairsIncome and expense statements (for commercial properties)

Cumberland County Assessor Contact

Cumberland County Tax Administration

Phone: 910-678-7507

Address: Judge E. Maurice Braswell Cumberland County Courthouse, 117 Dick Street, Room 530 (5th Floor), Fayetteville, NC 28301

Website: https://www.cumberlandcountync.gov/departments/tax-group/tax

Online Portal: https://www.cumberlandcountync.gov/departments/tax-group/tax/real-estate-gis-mapping/real-property-value-and-appeal

Hours: Monday-Friday, 8:00 AM - 5:00 PM (excluding holidays)

Tax Exemptions in Cumberland County

Elderly or Disabled Homestead Exclusion

The greater of $25,000 or 50% of the qualifying assessed value

Reduces the taxable assessed value of a qualifying permanent residence for elderly or disabled homeowners

Eligibility: Must be at least 65 years of age or totally and permanently disabled (no minimum age), be a North Carolina resident, occupy the property as permanent residence, and meet income requirementsDeadline: June 1, 2026

Disabled Veteran Exclusion

$45,000 of assessed value

Excludes from taxation a portion of the assessed value on the permanent residence of qualifying disabled veterans

Eligibility: Veterans with honorable or under honorable conditions discharge who have 100% permanent and total service-connected disability rating from the VA or receive specially adapted housing benefits; no age or income requirements; also available to unremarried surviving spousesDeadline: June 1, 2026

Present-Use Value Deferment Program

Tax deferment based on difference between use value and market value (deferred taxes become a lien on property)

Allows qualifying agricultural, forestry, horticultural, and wildlife conservation properties to be taxed based on current use rather than market value

Eligibility: Properties must meet specific acreage, use, and productivity requirements for agricultural, forestry, horticultural, or wildlife conservation purposesDeadline: January 1-31, 2026 (annual listing period)

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Cumberland County for 2026?
The deadline to file a formal appeal to the Board of Equalization and Review for the 2026 tax year is May 20, 2026, at 5:00 PM. However, informal appeals can be filed year-round by submitting a Request for Review form to Cumberland County Tax Administration. For the 2027 tax year, informal appeals are currently being accepted. It's important to note that the formal appeal period typically runs from late April through late May each year, so property owners should act quickly once they receive their assessment notices in the spring.
How do I file a property tax appeal in Cumberland County online?
You can file an informal appeal online by visiting the Cumberland County Tax Administration website at cumberlandcountync.gov/realestateappeals and submitting a Request for Review form electronically. You'll need to provide supporting documentation such as comparable sales data, photos of your property, or repair estimates. Alternatively, you can email your appeal to [email protected]. For formal appeals to the Board of Equalization and Review, you must submit six copies of your appeal and supporting documentation, which can be done in person, by mail to P.O. Box 449, Fayetteville, NC 28302, or through the secure drop box at the courthouse.
What is the homestead exemption worth in Cumberland County?
Cumberland County offers an Elderly or Disabled Homestead Exclusion worth the greater of $25,000 or 50% of the qualifying assessed value of your permanent residence. For example, if your home is assessed at $200,000, the exclusion would be $100,000 (50%), reducing your taxable assessed value to $100,000 and saving you approximately $990 annually at the county's 0.99% effective tax rate. To qualify, you must be at least 65 years old or totally and permanently disabled, meet income requirements, and apply by June 1, 2026. This is an exclusion that reduces the taxable value, not a credit against your tax bill.
What happens at a Board of Equalization and Review hearing in Cumberland County?
At a Board of Equalization and Review hearing, you will be given allocated time to present your case and evidence supporting why your property's assessed value should be reduced. The county appraiser will also present their position and the evidence they used to determine your property's value. The hearing is formal, and board members will consider information from both you and the county before making a decision. You should bring six copies of all supporting documentation including comparable sales, appraisals, photos, and repair estimates. The Board may decide immediately at the hearing or delay its decision for further deliberation, and you will receive a written notice of their determination by mail.
How much can I save by appealing my property taxes in Cumberland County?
The potential savings from a successful property tax appeal in Cumberland County depends on how much your assessed value is reduced. With the county's 0.99% effective tax rate, every $10,000 reduction in assessed value saves you approximately $99 per year in property taxes. For example, if you successfully appeal a $250,000 assessment down to $225,000 (a $25,000 reduction), you would save about $248 annually. Studies show that approximately 25% of homes in America are over-assessed and pay an average of $1,346 too much in property taxes each year, making appeals worthwhile for many homeowners. These savings compound year after year until the next revaluation.
What evidence do I need for a Cumberland County property tax appeal?
For a successful Cumberland County property tax appeal, you should provide concrete evidence that your property's assessed value exceeds its market value. The most compelling evidence includes recent appraisals from licensed appraisers, comparable sales of similar properties in your neighborhood that sold for less than your assessment, photos documenting property damage or conditions that negatively affect value, and cost estimates for necessary structural repairs. For commercial properties, income and expense statements are also valuable. When filing a formal appeal to the Board of Equalization and Review, you must submit six copies of all documentation. The county appraiser must have been made aware of factors affecting value during the tax year for them to be considered.
Can I appeal my Cumberland County property taxes every year?
Yes, Cumberland County property owners can appeal their real estate values each year, regardless of whether there has been a recent revaluation. However, you must meet the annual deadlines for submission of appeals. For informal appeals, you can submit a Request for Review form year-round to the Tax Administration office. For formal appeals to the Board of Equalization and Review, the deadline is typically in late May (May 20, 2026, for the current tax year). Cumberland County completed its most recent countywide revaluation for the 2025 tax year, with the previous revaluation dating back to January 1, 2017. North Carolina law mandates counties conduct revaluations at least every eight years.
What if I disagree with the Board of Equalization decision in Cumberland County?
If you disagree with the Board of Equalization and Review's decision, you have the right to appeal to the North Carolina Property Tax Commission within 30 days after the Board mails its written decision. You must file Form AV-14 (Notice of Appeal and Application for Hearing) along with a copy of the Board's decision and evidence that the county value was substantially higher than market value. The Property Tax Commission meets monthly in Raleigh and conducts a formal hearing following North Carolina Rules of Evidence. If still dissatisfied after the Property Tax Commission decision and your case involves a matter of law rather than value judgment, you may further appeal to the North Carolina Court of Appeals and potentially the state Supreme Court.

Official Resources

Cumberland County Tax Administration - Real Estate Appeals →

Official county page with appeal forms, deadlines, and instructions for filing informal and formal property tax appeals.

Cumberland County Property Tax Revaluation Information →

Information about the county's revaluation process, schedule of values, and frequently asked questions about assessments.

North Carolina Property Tax Commission →

State-level guidance on the property tax appeal process including Form AV-14 for appeals beyond the county Board of Equalization.

Cumberland County Tax Relief Programs →

Applications and eligibility information for homestead exemptions, disabled veteran exclusions, and other tax relief programs available in Cumberland County.

For state-wide appeal information including North Carolina's assessment ratio and deadlines, see our North Carolina Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More North Carolina Counties

Buncombe County (Asheville)Durham County (Durham)Forsyth County (Winston-Salem)Gaston County (Gastonia)Guilford County (Greensboro)Mecklenburg County (Charlotte)
← All North Carolina property tax appeal info

Sources: https://www.cumberlandcountync.gov/departments/public-information-group/public-information/news-releases/news-release-full-story/2026/05/04/taxpayers-reminded-of-may-20-deadline-to-appeal-property-values | https://www.cumberlandcountync.gov/departments/tax-group/tax/real-estate-gis-mapping/real-property-value-and-appeal | https://propertytaxrates.org/counties/north-carolina/cumberland-county/ | https://www.cumberlandcountync.gov/departments/tax-group/tax/tax-relief | https://www.milvets.nc.gov/benefits-services/veterans-property-tax-relief | https://www.ncdor.gov/taxes-forms/property-tax/property-tax-appeal-process

Last verified: 2026-07-24