Appeals

Real Property

If the value of your real property (real estate) changes from one billing year to the next (generally because of improvements you've made or division of property) you will receive a Notice of Assessed Value in the mail. Should you believe the value on the notice does not reflect the fair market value as of the effective date of the last county-wide revaluation and you have information to support your position, you may appeal the value.

The first step in the appeal process is requesting an informal review by an appraiser in the County Assessor's Office. Informal Review Requests must be initiated by completing the Informal Review Form attached to the Notice of Real Estate Assessed Value. This form must be completed in its entirety and returned to the Office of the County Assessor within 30 days of the date on the Notice of Assessed Value. An appraiser will review your property along with the information you provide to support your appeal, and adjustments may be made based on the review. Once the informal review is complete you will be sent a Notice of Decision - Informal Review, you may accept the value or appeal further.

The next step is a more formal appeal to the Board of Equalization and Review. The members of this Board are appointed by the County Commissioners and are citizens of Cabarrus County who are familiar with the local real estate market. Appeals to the Board of Equalization and Review must be initiated by sending a written request to appear before the Board to the Cabarrus County Board of Equalization and Review, PO Box 707, Concord, N.C. 28026-0707. This request must be returned to the Office of the County Assessor within 30 days of the date on the Notice of Real Estate Assessed Value or anytime prior to the adjournment of the Board. The adjournment date for the Board is advertised in the local newspaper and usually occurs in late April. Once your request is received, you will be asked to complete an Application for Hearing Form, and upon the timely return of this form, you will be notified of the date of your appointment before the Board.

If after receiving the decision of the Board of Equalization and Review you are still unsatisfied with the value, an appeal may be made to the North Carolina Property Tax Commission. The members of the Commission are appointed by the Governor, the Lieutenant Governor, and the Speaker of the House. Applications must be filed within thirty (30) days of the date of the Notice of Decision of the Board of Equalization and Review. Appeals of decisions by the Commission can be made to the North Carolina Court of Appeals and are based on the record made at the hearing before the Commission.

Personal Property of Individuals or Businesses

Values of personal property are reappraised each year. Your notice of value is the yearly tax bill. If you believe the value on the bill does not reflect the fair market value of the property as of January 1 of the tax year you may file a request for an Informal Review. This request must be filed with the Office of the County Assessor within 30 days of the date of the tax bill. All requests for Informal Review must be in writing and must provide a clear description of the claim, including documentation that will assist us in reviewing the account. Once notified of the results of the review, you may accept the value or appeal further by following the appeals process to the Board of Equalization and Review described above in the Real Property section.

Board of Equalization & Review Appeal Data

Property Tax Commission Appeal Data

Registered Motor Vehicles

Vehicles are valued annually as of January 1 of the year in which the bill is due. Your notice of value is the yearly tax bill. If you believe the value on the bill does not reflect the fair market value of the vehicle as of January 1 of the tax year you may file a request for an Informal Review. This request must be filed with the Office of the County Assessor within 30 days of the billing date that appears on the bill. An owner who appeals the value must pay the taxes on the vehicle when due, subject to a partial or full refund. Your request for review should include specifically why you are appealing and supporting documentation such as documentation of high mileage, an estimate to repair if damage is to be considered or other information you wish us to consider. Once notified of the results of the review, you may accept the value or appeal further by following the appeals process to the Board of Equalization and Review described above in the Real Property section.

Within one year from the surrender of a license plate to the North Carolina Department of Motor Vehicles (DMV), a taxpayer may request a proration of taxes if the owner sells or transfers the vehicle to a new owner. The taxpayer must provide the following documents to the Cabarrus County Assessor's Office:

• DMV Form FS20 - Receipt of Tag Surrender
• Proof of ownership transfer and/or Bill of Sale

Motor Vehicle Data