Real Estate Tax Appeals

Property Tax Appeals

The process of evaluating property is ongoing and depends largely on communication between the property owners and the Tax Administration office.

To help avoid discrepancies in property value and prepare for revaluation, the County mails property owners a listing document each January. The document informs owners of their responsibility to report any changes to the property. The County works with property owners to address potential discrepancies through the revaluation appeal process.

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 Decision - Information Review 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.

After receiving the Board of Equalization and Review decision, if you are still unsatisfied with the value, you may appeal to the NC 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.

Contact the Revaluation Office at (704) 920-2187 with any questions on the Appeals process.

Available Resources

Did you know that there are excellent mapping and identification resources readily available on the Internet?

Did you know that Cabarrus County has information available locally regarding Flood Insurance Rate Maps, rules for building in the floodplain and protecting property from flood damage?

Here are some local resources and where to find them:

  • Adopted FEMA FIRMs are available at the Cabarrus County Governmental Center (65 Church St. S., Concord) in the Planning and Development Department during normal business hours.
  • Publications related to flooding, construction and living near rivers, streams and floodplains are available at the Cabarrus County Governmental Center. The Cabarrus County Library Concord Branch also has materials available for check out.
  • FEMA elevation certificates for buildings constructed in the floodplain (in unincorporated Cabarrus County) are available in the Planning and Development Department for review during normal business hours.
  • The North Carolina Building Code,which regulates local construction, incorporates flood-resistant standards for residential and commercial development.  
  • Cabarrus County Planning and Zoning staff can assist you with property inquiries.
  • Cabarrus County Construction Standards staff can help you with questions about the building code and technical construction standards.

Additional tips and resources

Ways to stay informed about weather that may cause flooding: 

View your Resource

cabarrus logo

Please Click Below to View This Resource


No items found.


No items found.


No items found.

Stay Connected


Questions or Comments