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- Appealing Tax Values
Appealing Tax Values
The 2023 Real Property Appeal period begins January 1, 2023.
North Carolina law requires all counties to reappraise real property every eight years. Carteret County real estate values reflect the market value as of the most recent countywide revaluation which was effective January 1, 2020. During non-revaluation years, the county is not permitted to raise or lower the tax value of a parcel except in a few situations, for instance, wind, water, or fire damage that has not been repaired or a change in zoning or use. Most commonly, these value changes are the result of adding or removing structures to or from the land. The amount of the tax bill, economic changes, or non-qualifying sales, such as foreclosures and sales between family members, are unacceptable reasons to appeal.
Property owners can appeal county-appraised real estate values beginning January 1 each year. The deadline for appealing a value is the day the Board of Equalization and Review adjourns, which is usually the first part of April. The only appeal request that can be accepted after the Board adjourns is from a property owner whose county-appraised real estate value was changed and notification of the change was not issued until after the Board adjournment date. The appeal deadline for this status is December 31.
All 2023 Real Property Appeals must be filed by Friday, April 14, 2023, at 5 p.m.
The 2022 personal property appeal period has ended.
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 Board of County 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 personal property, please complete the online 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.
- Insurance coverage information.
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.
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.