Appealing Your Personal Property Valuation
This page is designed to help you understand and navigate the appeal process for your individually owned personal property. Here, you’ll find the key information, forms, and contacts you may need. Our goal is to make this process as clear and simple as possible. If you have questions at any point, please call us at (336) 570-4126—we’re here to help.
Appeal Deadlines & Forms
- Real Property Online Appeal Form – Deadline: April 24, 2025
- Personal Property Appeal Form – Available year-round, with specific timelines explained below.
What counts as property?
- Real Property: Land, permanent structures, and all associated rights.
- Personal Property: Movable items you own (such as vehicles, boats, or airplanes). Unlike real property, these items are not fixed to one location.
When Can I Appeal My Property Value?
- Personal Property: Within 30 days of receiving your tax notice (the bill itself serves as notice). [NCGS 105-317.1(b)]
- Registered Motor Vehicles: Within 30 days of the due date listed on your tax notice. [NCGS 105-330.2(b1)]
In addition to appeals, you may also qualify for proration (partial tax relief if you sold a vehicle mid-year) or an exemption (tax relief for qualifying categories).
Appeals, Prorations, and Exemptions – What’s the Difference?
- Appeal: Use when you believe the county’s tax value does not reflect true market value.
- Proration: Use when you sold your vehicle partway through the year, turned in the tag, and are owed a refund for the unused months.
- Exemption: Use when your property falls under special categories defined by NC law (e.g., antique automobiles, charitable property, vehicles for disabled veterans).
What is Market Value?
Market value is the price an informed buyer and seller would typically agree upon in a normal transaction.
- Private sale (yard sale) and trade-in values are often lower and don’t represent true market value.
- Retail/dealer sales most closely reflect true market value, since they represent the typical negotiated price.
- Guides like Kelley Blue Book and the NADA Manual can help you compare our valuation with typical retail values.
If your research shows that retail values are lower than your tax value, please share this with us—we welcome additional information to make sure your valuation is fair.
What If My Property Has Special Conditions?
If your vehicle has high mileage, body damage, salvage status, or other significant issues, please let us know. These details may affect your valuation.
Proration Rules
Proration applies only to registered motor vehicles and requires:
- The vehicle was sold, transferred, or registered out of state.
- The tag was turned in (not transferred or lost).
- The DMV receipt (FS-20) is submitted within one year.
Refunds are calculated in full-month increments only.
Exemptions
Exemptions must be filed by specific deadlines:
- Motor vehicles: Within 30 days of the due date.
- Other personal property: During January each year.
Examples of exemptions include:
- Antique automobiles or airplanes
- Vehicles for disabled veterans
- Property used for charitable, religious, educational, or hospital purposes
- Property owned by active-duty military with a different home of record
Because requirements vary, please contact us to discuss what may apply to your situation.
How to Start the Appeal Process
- Contact us first: Often, our staff can quickly resolve your concern without a formal appeal.
- If needed, submit a written appeal: Address it to the Tax Administrator.
- Board of Equalization and Review: If you’re not satisfied with the Administrator’s decision, you may request a hearing before the Board within 30 days.
- Further appeals: Decisions can be appealed to the NC Property Tax Commission, Court of Appeals, or NC Supreme Court.
