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.

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