North Carolina property tax appeals
Use our North Carolina appeal guide and county filing facts now. Automated assessment checks are not open here yet, so tell us where you are and we will email you when they open.
North Carolina appraises your home at full market value and reappraises at least every eight years. You appeal to the county board of equalization and review before it adjourns in the spring. An appeal makes sense when comparable sales show your appraisal is too high; it will not fix a bill that rose from the tax rate.
- Recent comparable sales show your appraised value is above market.
- Your home is appraised higher than similar homes nearby.
- Your county just reappraised and the new value overshot the market.
- Your bill went up but your appraisal is fair. Commissioners set the tax rate, not the appraisal.
- The board already adjourned. You have to wait for the next appeal period.
Read the full explanation
In North Carolina, your county appraises your home at 100 percent of market value and reappraises at least every eight years. You appeal that appraised value, not your tax bill, to the county board of equalization and review, and you must file before the board adjourns, usually in the spring after values are set. An appeal helps when recent comparable sales show your appraisal is above market, or when it is out of line with similar homes. It usually will not help just because your bill went up, since county commissioners set the tax rate separately. This is general information, not tax advice.
Source: North Carolina General Statutes 105-286 · checked 2026-07-17. We're publishing verified county filing facts as each review is completed. Automated assessment checks will follow our rollout schedule.
See our free Florida checks or the Appeal Season home.