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North Carolina

North Carolina property tax appeals, 2027

In North Carolina, you appeal a property assessment to the County Board of Equalization and Review, and the deadline is the date the county Board of Equalization and Review adjourns, usually in spring. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 100 counties, state and county records
Rules

How appeals work in North Carolina

North Carolina property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of January 1 of the county’s most recent reappraisal year (G.S. 105-285(a), 105-287(b)(2))
How homes are assessed100% of market value
DeadlineRequest a hearing before the board adjourns; it first meets between the first Monday in April and the first Monday in May and the adjournment date varies by county (G.S. 105-322(e), (g)(2)a). Counties offer an informal review with the assessor first.
First appeal toCounty Board of Equalization and Review
What the notice showsOften no market value; assessed value as “Assessed Value”. Mails: Reappraisal years, January to March, before the Board of Equalization and Review first meets (G.S. 105-296(i))
Sale prices publicYes
StatutesGrounds: G.S. 105-283, 105-284(a), 105-322(g)(2). Filing: G.S. 105-322(g)(2)a. Assessor’s evidence: G.S. 105-322(g)(2)c (board subpoenas documents on the appellant’s request).
Data as of 20 Oct 2026 · North Carolina statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every North Carolina county

North Carolina counties by population; 100 in all
CountyDeadlineAppeal rateLoweredCoverage
Wake CountyNot yet published——Scan from recent sales
Mecklenburg CountyNot yet published——Scan from recent sales
Guilford CountyNot yet published——Scan from recent sales
Forsyth CountyNot yet published——Scan from recent sales
Durham CountyNot yet published——Scan from recent sales
Cumberland CountyNot yet published——Scan from recent sales
Buncombe CountyNot yet published——Scan from recent sales
Union CountyNot yet published——Scan from recent sales
Johnston CountyNot yet published——Scan from recent sales
Cabarrus CountyNot yet published——Scan from recent sales
New Hanover CountyNot yet published——Scan from recent sales
Gaston CountyNot yet published——Scan from recent sales
Onslow CountyNot yet published——Scan from recent sales
Iredell CountyNot yet published——Scan from recent sales
Alamance CountyNot yet published——Scan from recent sales
Pitt CountyNot yet published——Scan from recent sales
Davidson CountyNot yet published——Scan from recent sales
Brunswick CountyNot yet published——Scan from recent sales
Catawba CountyNot yet published——Scan from recent sales
Rowan CountyNot yet published——Scan from recent sales
Orange CountyNot yet published——Scan from recent sales
Randolph CountyNot yet published——Scan from recent sales
Harnett CountyNot yet published——Scan from recent sales
Henderson CountyNot yet published——Scan from recent sales
Wayne CountyNot yet published——Scan from recent sales
Robeson CountyNot yet published——Scan from recent sales
Moore CountyNot yet published——Scan from recent sales
Craven CountyNot yet published——Scan from recent sales
Cleveland CountyNot yet published——Scan from recent sales
Nash CountyNot yet published——Scan from recent sales
Lincoln CountyNot yet published——Scan from recent sales
Rockingham CountyNot yet published——Scan from recent sales
Burke CountyNot yet published——Scan from recent sales
Chatham CountyNot yet published——Scan from recent sales
Caldwell CountyNot yet published——Scan from recent sales
Wilson CountyNot yet published——Scan from recent sales
Franklin CountyNot yet published——Scan from recent sales
Surry CountyNot yet published——Scan from recent sales
Carteret CountyNot yet published——Scan from recent sales
Pender CountyNot yet published——Scan from recent sales
Lee CountyNot yet published——Scan from recent sales
Stanly CountyNot yet published——Scan from recent sales
Wilkes CountyNot yet published——Scan from recent sales
Rutherford CountyNot yet published——Scan from recent sales
Haywood CountyNot yet published——Scan from recent sales
Granville CountyNot yet published——Scan from recent sales
Sampson CountyNot yet published——Scan from recent sales
Hoke CountyNot yet published——Scan from recent sales
Lenoir CountyNot yet published——Scan from recent sales
Watauga CountyNot yet published——Scan from recent sales
Duplin CountyNot yet published——Scan from recent sales
Columbus CountyNot yet published——Scan from recent sales
Edgecombe CountyNot yet published——Scan from recent sales
Halifax CountyNot yet published——Scan from recent sales
Stokes CountyNot yet published——Scan from recent sales
Davie CountyNot yet published——Scan from recent sales
Jackson CountyNot yet published——Scan from recent sales
McDowell CountyNot yet published——Scan from recent sales
Beaufort CountyNot yet published——Scan from recent sales
Vance CountyNot yet published——Scan from recent sales
Richmond CountyNot yet published——Scan from recent sales
Pasquotank CountyNot yet published——Scan from recent sales
Person CountyNot yet published——Scan from recent sales
Macon CountyNot yet published——Scan from recent sales
Dare CountyNot yet published——Scan from recent sales
Yadkin CountyNot yet published——Scan from recent sales
Alexander CountyNot yet published——Scan from recent sales
Transylvania CountyNot yet published——Scan from recent sales
Scotland CountyNot yet published——Scan from recent sales
Currituck CountyNot yet published——Scan from recent sales
Cherokee CountyNot yet published——Scan from recent sales
Bladen CountyNot yet published——Scan from recent sales
Ashe CountyNot yet published——Scan from recent sales
Montgomery CountyNot yet published——Scan from recent sales
Anson CountyNot yet published——Scan from recent sales
Caswell CountyNot yet published——Scan from recent sales
Madison CountyNot yet published——Scan from recent sales
Martin CountyNot yet published——Scan from recent sales
Greene CountyNot yet published——Scan from recent sales
Polk CountyNot yet published——Scan from recent sales
Hertford CountyNot yet published——Scan from recent sales
Warren CountyNot yet published——Scan from recent sales
Yancey CountyNot yet published——Scan from recent sales
Avery CountyNot yet published——Scan from recent sales
Bertie CountyNot yet published——Scan from recent sales
Northampton CountyNot yet published——Scan from recent sales
Mitchell CountyNot yet published——Scan from recent sales
Swain CountyNot yet published——Scan from recent sales
Chowan CountyNot yet published——Scan from recent sales
Perquimans CountyNot yet published——Scan from recent sales
Pamlico CountyNot yet published——Scan from recent sales
Clay CountyNot yet published——Scan from recent sales
Alleghany CountyNot yet published——Scan from recent sales
Camden CountyNot yet published——Scan from recent sales
Washington CountyNot yet published——Scan from recent sales
Gates CountyNot yet published——Scan from recent sales
Jones CountyNot yet published——Scan from recent sales
Graham CountyNot yet published——Scan from recent sales
Hyde CountyNot yet published——Scan from recent sales
Tyrrell CountyNot yet published——Scan from recent sales
Questions

North Carolina questions

When is the property tax appeal deadline in North Carolina?

Request a hearing before the board adjourns; it first meets between the first Monday in April and the first Monday in May and the adjournment date varies by county (G.S. 105-322(e), (g)(2)a). Counties offer an informal review with the assessor first. Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in North Carolina?

The County Board of Equalization and Review hears the first appeal (G.S. 105-322(g)(2)a).

How is a home assessed in North Carolina?

At 100% of market value, valued as of January 1 of the county’s most recent reappraisal year (G.S. 105-285(a), 105-287(b)(2)).

What does a North Carolina assessment notice show?

Often only an assessed value, and the assessed value, labeled “Assessed Value”. Notices mail: Reappraisal years, January to March, before the Board of Equalization and Review first meets (G.S. 105-296(i)).

Your home

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Sources
  1. G.S. 105-283 (true value in money)
  2. G.S. 105-284 (uniform assessment standard)
  3. G.S. 105-285 (date as of which value is determined)
  4. G.S. 105-286 (reappraisal schedule)
  5. G.S. 105-287 (changes between reappraisals)
  6. G.S. 105-322 (board of equalization and review)
  7. G.S. 105-290 (Property Tax Commission appeals)
  8. G.S. 105-228.30 (excise tax on conveyances)
  9. NCDOR sales assessment ratio studies
  10. Wake County, appeals: informal review and formal appeal
  11. Wake County, Revaluation 2027 (Notices of Assessed Value)
  12. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  13. U.S. Census Bureau, county population estimates (2024).