Appealing Your Property Tax Assessment in North Carolina
Deadlines and steps to appeal a property tax assessment in North Carolina, and when property taxes are due.
Short answer: Request a hearing before the county board of equalization and review, in writing or by personal appearance, before the board adjourns. G.S. 105-322
| Appealing your assessment | Request a hearing before the county board of equalization and review, in writing or by personal appearance, before the board adjourns. The board's first meeting must be held between the first Monday in April and the first Monday in May; in non-revaluation years it generally finishes by the third Monday after its first meeting and may not sit after July 1 (with limited exceptions). The board must mail its decision no later than 30 days after adjournment. For property tax relief applications, the assessor's notice of decision explains how to appeal. Relief-application appeals: https://www.ncdor.gov/2027-av-9-securedpdf/open Source: G.S. 105-322 |
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| When property taxes are due | Property taxes are due and payable on September 1 of the fiscal year for which they are levied. Taxes paid on or after January 6 are subject to interest: 2% for January 6 through February 1, then three-fourths of one percent per month or fraction of a month. Source: G.S. 105-360 |
More North Carolina property tax & homestead exemptions
- The Homestead Exemption in North Carolina
- Senior, Veteran and Disability Property Tax Relief in North Carolina
- All North Carolina property tax & homestead exemptions rules
FAQ
How do you appeal a property tax assessment in North Carolina?
Request a hearing before the county board of equalization and review, in writing or by personal appearance, before the board adjourns. The board's first meeting must be held between the first Monday in April and the first Monday in May; in non-revaluation years it generally finishes by the third Monday after its first meeting and may not sit after July 1 (with limited exceptions). The board must mail its decision no later than 30 days after adjournment. For property tax relief applications, the assessor's notice of decision explains how to appeal.
When are property taxes due in North Carolina?
Property taxes are due and payable on September 1 of the fiscal year for which they are levied. Taxes paid on or after January 6 are subject to interest: 2% for January 6 through February 1, then three-fourths of one percent per month or fraction of a month.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.