Appealing Tax Values

Real Property Value Appeal Information

Right to Appeal
All Carteret County taxpayers may appeal the assessed value of their property. Appeals are limited to the property’s assessed value and cannot be based on tax rates or tax bills.

Deadline for 2026 Appeals: May 11, 2026

How to Appeal
To appeal your property’s assessed value, you must complete a Real Property Appeal Form and submit it to the Tax Administration Office by the deadline. Forms are available online or at our office.

Individual and Business Personal Property Appeals

If you believe your personal or business property has been incorrectly valued for tax purposes, you have the right to appeal. To do so, please be aware that the appeal window is limited. You must file your appeal within 30 days of the date printed on your annual tax notice, which acts as the initial notification of any value changes. These notices are typically mailed out in late August, so please watch for them and act promptly to ensure your appeal is considered.

Personal property, such as aircraft, watercraft, mobile homes, unregistered motor vehicles, and farming and business equipment, is reappraised every year.  As per North Carolina General Statute 105-317.1(c), a taxpayer who owns personal property taxable in Carteret County may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last known address, then the tax bill serves as notice of the value of the personal property.

Upon receipt of a timely appeal, the Carteret County Tax Administration will arrange a conference with the taxpayer to afford the taxpayer the opportunity to present any evidence or argument regarding the value, situs, or taxability of the property. Within 30 days after the conference, the tax administration will provide notice to the taxpayer of its final decision. If an agreement is not reached, the taxpayer has 30 days from the date of the notice of the tax administration’s final decision to request a review of that decision by the Board of Equalization and Review or, if that board is not in session, by the County Board of Commissioners. Unless the request for review is given at the conference, it must be made in writing to the Carteret County Tax Administration.

To appeal the tax value of your individual or personal property, please complete the online Personal Property Appeal form or the online Business Personal Property Appeal form including supporting documentation that will assist us in reviewing the appeal. If a printable .pdf form is preferred, please complete and print the Personal Property Appeal form and mail it to our office.

Documentation that will be considered for a personal property appeal:

• A copy of a bill of sale documenting the purchasing price from a local dealer (retail market value).
• A written appraisal performed by a dealer that clearly states the appraisal reflects the retail value as of the January 1 of the year in which the taxes are due.
• Damage photos.
• Repair estimates for property that has been significantly damaged.

 Documentation that will not be considered for a personal property appeal:

• Wholesale values pulled from any internet valuation website, magazine or catalog.
• A trade-in or wholesale value appraisal from a dealer.
• Written offers from a dealer to purchase your personal property.
• A bill of sale from a private seller.
• A bill of sale that does not reflect the current market value.

NOTE: As with any appeal, there are three (3) possible outcomes and the resulting value is effective only for the current year forward and is not retroactive; in that the decision may result in 1) A decrease, 2) An increase, or 3) Remain the same value.

Power of Attorney Form

Power of Attorney Form to make, constitute, appoint, and authorize a representative(s) to appear for me and represent me before the board of county commissioners or the county board of equalization and review, in connection with any matter involving the ad valorem taxation of the property.