Options for Appeal

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 to the Board of Equalization.

Board of Equalization and Review

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 NC 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