County Assessor's Office
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The appeal process is an essential component of property valuation. The County Assessor's Office can staff only a limited number of appraisers and property specialists to value all of these properties - real property, vehicles, business and individual personal property. Property owners are entitled to request that values of specific properties be reviewed (appealed) in light of aspects of the property that may not have been included when the value was determined.
The procedures for filing an appeal of real property assessment to the Board of Equalization and Review (Board) are outlined below for your information and assistance.
1. A separateREAL PROPERTY APPEAL REQUEST form supplied by the County Assessor's Office should be completed for each parcel placed under appeal. The appealing party must complete all applicable sections of the form, and the form must be signed by the Taxpayer or authorized representative. An authorized representative is an attorney at law, or an attorney in fact designated under a duly executed power of attorney.
2. The requests to the Board of Equalization and Review for a particular tax year
must be filed with the County Assessor’s Office no later than the Board’s adjournment in any tax year. The only exception is for taxpayers receiving a notice of value change from the County Assessor’s Office: they have the later of either the Board’s adjournment date, or the “Last Date to Appeal” as stated in the notice, to appeal to the Board.3. The Board for a given tax year convenes by statute “not earlier than the first Monday in April and not later than the first Monday in May.” It adjourns from its duties on or before the third Monday in May, unless it deems necessary to continue meeting, but no later than June 30th. It may continue to hear appeals after that date.
4. The Taxpayer has the burden of proving that his/her property was incorrectly valued by the County Assessor's Office and that the tax value substantially exceeds the true market value of the property as of January 1, 2011. Helpful information would include: a) appraisals of the property b) comparable sales of other like property c) photographs d) statements of income and expenses for income-producing property e) replacement or reproduction costs.
All information pertaining to market value should relate to the value as of January 1, 2011.
5. The Taxpayer will be notified of the hearing date before the Board, and will be given the opportunity to appear personally or to be represented by counsel or by the Taxpayer's attorney in fact.
6. The failure of the Taxpayer to complete the REAL PROPERTY APPEAL NOTIFICATION and to supply any additional documentation for the appeal prior to the hearing date may, at the discretion of the board, result in its not being admissible during the hearing. Cases that have already been appealed during the revaluation cycle may be dismissed if no new evidence is presented, including that of any subsequent change to the property. All taxpayers are urged to provide the County Assessor’s Office with information supporting their appeals prior to the hearings. This opens the possibility of agreements being reached beforehand, resolving values to the taxpayers’ satisfaction.
The procedures for filing an appeal of business or individual personal property assessment to the Mecklenburg County Board of Equalization and Review (BER) are outlined below for your information and assistance.
The procedures for filing an appeal of a registered motor vehicle assessment to the Mecklenburg County Motor Vehicle Valuation and Review Board are outlined below for your information and assistance.
Motor Vehicle Valuation and Review Board
700 East Stonewall Street
P.O. Box 36819
Charlotte, North Carolina 28236
If you have additional questions or need more information, you can email us or call 311 (704-336-7600 from outside the county).