Wake County Property Tax Appeal — North Carolina

Rob Hartley·Updated February 15, 2026

Wake County, located in central North Carolina, encompasses the state capital of Raleigh and is home to over one million residents in one of the nation's fastest-growing metropolitan areas. With a median home value of approximately $450,000 and an effective property tax rate of 0.68-0.75%, Wake County property owners pay a median annual tax bill of around $3,098-$3,533, which is significantly higher than the national median of $2,400. The county's rapid growth, high housing demand, and limited supply have driven property values up dramatically, with residential values increasing 20% and commercial properties 33% in the most recent revaluation, making property tax appeals especially important for homeowners seeking fair assessments.

Notable cities: Raleigh, Cary, Apex, Wake Forest, Garner, Fuquay-Varina

Median Home

$450,000

Tax Rate

0.68%

Annual Tax

$3,098

Population

1,150,000

2026 Appeal Deadline: December 31 for properties with value changes after BOER adjournment

The Board of Equalization and Review typically adjourns in early to mid-April. Appeals must be filed before the adjournment date, except for properties whose values were changed after adjournment, which have until December 31 to appeal.

Property in Wake County, North Carolina — local tax assessment and appeal guide

How Wake County Assesses Property

100%of market value

Assessed by: Wake County Department of Tax Administration

Assessment cycle: quadrennial

Notices typically mailed: January-February

In North Carolina, properties are assessed at 100% of their market value, meaning your assessed value equals your property's fair market value. For example, if your home's market value is $450,000 (the Wake County median), at North Carolina's 100% assessment ratio your assessed value would be $450,000, resulting in approximately $3,098 in annual taxes at the county's effective rate of 0.68%.

The Appeal Process

Appeals are heard by the Board of Equalization and Review. The BOER hearing is a formal proceeding where you present evidence supporting your property value opinion, and the county appraiser presents their assessment. Personal appearance is not required, and decisions are mailed within 30 days.

Step 1: Review your property assessment notice and gather evidence such as comparable sales, recent appraisals, or documentation of property condition issues

Step 2: File an informal appeal with Wake County Tax Administration by contacting them at(919) 856-5400 or through the online portal

Step 3: If unsatisfied with the informal review results, file a formal appeal to the Board of Equalization and Review before the annual adjournment date

Step 4: Attend your scheduled BOER hearing at the Wake County Commons Building (4011 Carya Drive, Raleigh) where both you and county appraisers present evidence

Step 5: If still unsatisfied, appeal to the North Carolina Property Tax Commission within 30 days of receiving the BOER decision

Step 6: Final appeals may be made to the North Carolina Court of Appeals and Supreme Court

Required form: Appeal forms available on Wake County Tax Portal or written letter of disagreement

Filing Methods

online:File through the Wake County Tax Portal at https://wake.gov/taxportal

mail:Wake County Tax Administration, Attention: Property Appeal, P.O. Box 2331, Raleigh, NC 27602

in-person:Wake County Justice Center, 301 S. McDowell St., Suite 3800, Raleigh, NC 27601

Evidence to Bring

Comparable property sales from your neighborhoodRecent professional appraisalsPhotos of property condition issuesRepair estimates for damagesDocumentation of incorrect property characteristics

Wake County Assessor Contact

Wake County Department of Tax Administration

Phone: (919) 856-5400

Address: 301 S. McDowell St., Suite 3800, Raleigh, NC 27601

Website: https://www.wake.gov/departments-government/tax-administration

Online Portal: https://services.wake.gov/realestate/

Hours: Monday-Friday 8:00 AM - 5:00 PM

Tax Exemptions in Wake County

Elderly/Disabled Homestead Exclusion

$25,000 or 50% of value

Excludes $25,000 or 50% of appraised value (whichever is greater) from property taxes for qualifying seniors and disabled residents

Eligibility: North Carolina residents 65+ or totally/permanently disabled with income not exceeding $38,800 annuallyDeadline: June 1

Disabled Veteran Exclusion

$45,000

Excludes $45,000 of appraised value for qualifying disabled veterans or their unmarried surviving spouses

Eligibility: Honorably discharged veterans with 100% permanent service-connected disability or those receiving specially adapted housing benefitsDeadline: June 1

Circuit Breaker Tax Deferment

Tax limited to 4% of income

Limits property taxes to 4% of income for qualifying low-income seniors

Eligibility: Homeowners with income not exceeding $38,800 for 2027 tax yearDeadline: Annual application required

Official Resources

Wake County Tax Administration Official Website →

Access property records, file appeals online, and find comprehensive information about Wake County property taxes and exemptions.

Wake County Real Estate Search Portal →

Search property values, view tax bills, and access comparable sales data for properties throughout Wake County.

North Carolina Department of Revenue - Property Tax →

Find state-level property tax information, appeal procedures, and download exemption application forms.

Wake County Board of Equalization and Review →

Learn about the formal appeal process, meeting schedules, and hearing procedures for property tax appeals in Wake County.

Wake County Appeal Statistics

% Who Appeal

5-7%

Check Your Wake County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Wake County?

The deadline to appeal your property taxes in Wake County depends on your situation. For most properties, you must file your appeal before the Board of Equalization and Review adjourns, which typically occurs in early to mid-April each year. However, if your property value was changed after the BOER adjournment date and you weren't notified until later, you have until December 31 to file your appeal. It's crucial to act quickly once you receive your assessment notice to ensure you don't miss these important deadlines.

How do I file a property tax appeal in Wake County online?

Wake County offers a convenient online portal for filing property tax appeals at https://wake.gov/taxportal. To file online, you'll need your Real Estate ID and access code from your assessment notice. The portal allows you to submit documentation supporting your appeal, such as comparable sales data, recent appraisals, or evidence of property condition issues. The online system also provides access to the county's comparable sales search tool, which helps you research similar properties in your neighborhood to support your case.

What is the homestead exemption worth in Wake County?

The homestead exemption in Wake County can provide significant tax savings for qualifying seniors and disabled residents. The exemption excludes either $25,000 or 50% of your home's appraised value (whichever is greater) from property taxes. For example, if your home is valued at $300,000, the exemption would exclude $150,000 from taxation, potentially saving you over $1,000 annually. To qualify, you must be 65 or older or permanently disabled, own and occupy the property as your primary residence, and have an income not exceeding $38,800. Applications must be submitted by June 1 each year.

What happens at a Board of Equalization hearing in Wake County?

A Board of Equalization and Review hearing in Wake County is a formal proceeding held at the Wake County Commons Building at 4011 Carya Drive in Raleigh. During the hearing, you'll have time to present evidence supporting your property value opinion, such as comparable sales, appraisals, or documentation of property issues. The county appraiser will also present their assessment reasoning. Personal appearance is not required - you can submit evidence in writing. The board, composed of Wake County residents with knowledge of local real estate values, will review both sides and mail their decision within 30 days of the hearing date.

How much can I save by appealing my property taxes in Wake County?

The amount you can save by successfully appealing your property taxes in Wake County depends on how much your assessment is reduced. With the county's effective tax rate of 0.68%, every $10,000 reduction in assessed value saves approximately $68 annually. For example, if your $500,000 assessment is reduced to $450,000, you'd save about $340 per year. Given that 5-7% of Wake County property owners appeal their assessments and many achieve some reduction, the potential savings can be substantial, especially considering these savings continue year after year until the next revaluation.

What evidence do I need for a Wake County property tax appeal?

For a successful Wake County property tax appeal, you should gather several types of evidence. The most compelling evidence includes recent sales of comparable properties in your neighborhood (available through the county's online comparable sales tool), a professional appraisal performed near the assessment date, and documentation of any property issues such as structural problems, needed repairs, or incorrect property characteristics in county records. Photos showing property condition, repair estimates from licensed contractors, and evidence of factors affecting value like nearby commercial development or traffic issues can also strengthen your case. The key is providing concrete, documented evidence rather than personal opinions about your property's value.

Can I appeal my Wake County property taxes every year?

In Wake County, you can appeal your property value assessment every year, not just during revaluation years. However, the grounds for appeal differ depending on the year. During revaluation years (every four years, with the most recent in 2024), you can appeal based on disagreement with the new market value assessment. In non-revaluation years, you can still appeal but must demonstrate specific changes such as property damage, errors in property characteristics, or other factors that would affect value. The appeal deadlines and process remain the same each year, with appeals heard by the Board of Equalization and Review.

What is the difference between an informal and formal property tax appeal in Wake County?

Wake County offers two levels of property tax appeals with important differences. An informal appeal involves contacting the Tax Administration office directly at(919) 856-5400 or through their online portal, where a county appraiser reviews your evidence and can adjust your value administratively. This process is free, less formal, and often resolves many disputes quickly. A formal appeal goes before the Board of Equalization and Review, requires filing official appeal forms before the board's adjournment date, and involves a scheduled hearing at the Wake County Commons Building. While formal appeals take more time and preparation, they provide an independent review by a board of county residents and create an official record if you need to appeal further to the state Property Tax Commission.

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

Cumberland County (Fayetteville)Forsyth County (Winston-Salem)Guilford County (Greensboro)Mecklenburg County (Charlotte)

← All North Carolina property tax appeal info

Sources: https://www.wake.gov/departments-government/tax-administration | https://smartasset.com/taxes/wake-county-north-carolina-property-tax-calculator | https://www.ownwell.com/trends/north-carolina/wake-county | https://www.ncdor.gov/taxes-forms/property-tax

Last verified: 2026-02-15