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.
1. If the taxpayer wishes to file an appeal, the Mecklenburg County Assessor's Office must be notified within 30 days from the date of the original tax bill. The taxpayer must first pay the tax in full when due, subject to a full or partial refund if the appeal is decided in the owner's favor.
A form supplied by the Assessor's Office entitled REGISTERED MOTOR VEHICLE APPEAL NOTIFICATION must be completed, and a separate form must be filed for each vehicle under appeal. The appellant must complete all applicable sections of this form, and the appeal must be signed by the registered owner.
2. The taxpayer has the burden of proving that the either the valuation or the situs (i.e., location) of the property as determined by the Assessor's Office was incorrect, or that the property was taxed in error. When appealing the value, the taxpayer must prove that the tax value substantially exceeds the true market value of the property. Documentation should include pictures, estimates of damage if not repaired on January 1 of the year of the bill, proof of excessive mileage, etc. Values are based on average retail value as of January 1 for the year of the tax bill. The tax must be paid when due before a hearing can be scheduled.
3. The taxpayer will be notified of the hearing date of the Motor Vehicle Valuation and Review Board meeting. The taxpayer will be given the opportunity to appeal personally or to be represented by counsel.
Motor Vehicle Valuation and Review Board
700 East Stonewall Street
Post Office Box 36819
Charlotte, North Carolina 28236