Property Value Appeals
The appeal process is an essential component of property valuation. Property owners are entitled to request that values of their properties be reviewed (appealed) with consideration to aspects of the property that may not have been included when the value was determined.
The Mecklenburg County Assessor's Office staffs a limited number of appraisers and property specialists to value all properties: real property, vehicles, business personal property and individual personal property.
Types of Property Value Appeals
Important: Appeals during revaluation years cannot be filed until Notices of Value have been mailed. Visit our Revaluation page for more information.
Taxpayers may appeal value, situs (physical location) or taxability within 30 days after the date of the initial notice of value, per section 105-317.1(c) of the North Carolina General Statutes. You can request an informal review of your assessed value by accessing the Property Record Card or by completing the Informal Review form within 30 days from the date listed on your 2023 Real Estate Assessed Value Notification.
If the taxpayer is being represented by someone other the themselves or an attorney, a power of attorney form, must be submitted with the appropriate paperwork prior to the appeal.
- Visit the Property Record Card to review parcel information or file an informal review prior to filing a formal appeal. If deemed appropriate, the County Assessor will adjust the assessment value at this step.
- If the appeal cannot be settled informally or you wish to skip the informal review, the taxpayer may download and submit a Formal Appeal Form to the County Assessor’s Office for each property the taxpayer wishes to formally appeal by June 9, 2023. The appellant must complete all applicable sections of the form, and the form must include an authorized signature.
- The Taxpayer shall download and submit a Formal Appeal Form within the timeframe provided on their notification. The Assessor has limited power to make an adjustment prior to a hearing before the Board. When the notice of appeal is filed, the Notice of Appeal form supplied by Board must be completed and all supporting documents must be submitted at the time of filing but no later than 45 days from the date of submitting the appeal form.
- The Formal Appeal form can be submitted:
- By email - [email protected]
- By mail - Mecklenburg County BER Real Property Appeals P.O. Box 31127 Charlotte, NC 2823
- In person - Valerie C. Woodard Center 3205 Freedom Dr, Suite 3500 Charlotte, NC 28208
- The appellant will be notified by mail of their hearing date and time before the BER approximately 30 days prior to their hearing. The appellant may appear personally or be represented by counsel.
- When appealing the value, the taxpayer must prove that the assessed value substantially exceeds the true market value of the property. The taxpayer has the burden of proving that the valuation of the property as determined by the County Assessor's Office was incorrect, or that the property was taxed in error.
- Following the appeal is heard by the BER, you will receive written notification of the BER’s decision by mail. If you disagree with the BER's decision, you have 30 days to file an appeal with the N.C. Property Tax Commission in Raleigh.
- The Property Tax Commission meets monthly in Raleigh to decide appeals on valuation and exemption. Like all North Carolina trial courts, it is required to follow the North Carolina Rules of Evidence. When the taxpayer appeals, the taxpayer has the burden of proof. Individual taxpayers may present their own cases but are encouraged to consult with an attorney.
Taxpayers may appeal value, situs (physical location) or taxability within 30 days after the date of the initial notice of value, per section 105-317.1(c) of the North Carolina General Statutes. If no previous notice of value has been created (per audit or discovery), the bill will serve as the official notification of value for business and individual personal property.
- Contact the Assessor's Office informally and seek to resolve the difference without filing a formal appeal. If deemed appropriate, the County Assessor will adjust the assessment value at this step.
- If the appeal cannot be settled informally, the taxpayer may submit a Personal Property Appeal Notification to the Board of Equalization and Review (BER) via the County Assessor’s Office for each property the taxpayer wishes to formally appeal. The appellant must complete all applicable sections of this form, and the form must include an authorized signature.
- The failure of the taxpayer to complete the Personal Property Appeal Notification and to supply additional documentation for the appeal prior to the hearing date may result in a dismissal of the appeal. Documentation should include pictures, estimates of damage if not repaired on Jan. 1 of the year of the bill, proof of excessive mileage, etc. Values are based on true market value as of Jan. 1 of the assessment year associated with the bill. Audits and discovery billing may contain assessments for prior years.
- The appellant will be notified of the hearing date before the BER and will be given the opportunity to appear personally or to be represented by counsel. When appealing the value, the taxpayer must prove that the tax value substantially exceeds the true market value of the property. The taxpayer has the burden of proving that either the valuation or the situs (physical location) of the property as determined by the County Assessor's Office was incorrect, or that the property was taxed in error.
Taxpayers may appeal value, situs (physical location) or taxability within 30 days of the tax due date as listed on the combined tax and vehicle registration received from the DMV.
- Contact the Assessor's Office informally and seek to resolve the difference without filing a formal appeal. If deemed appropriate, the County Assessor will adjust the assessment value at this step.
- If the appeal cannot be settled informally, the taxpayer may submit a RMV Appeal Notification to the Board of Equalization and Review (BER) via the County Assessor’s Office for each vehicle the taxpayer wishes to formally appeal. The appellant must complete all applicable sections of this form, and the form must include an authorized signature.
- The taxpayer must pay the full tax amount due prior to any appeal hearing. If the appeal is decided in the taxpayer’s favor.
- Within 30 days of filing appeal, the appellant must submit all documentation relevant to the appeal which they would like the BER to consider at the hearing. 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 retail value as of January 1st for the year of the tax bill.
- The appellant will be notified when their appeal will be heard by the BER. They will be given the opportunity to appear personally or be represented by counsel. When appealing the value, the appellant must prove that the tax value substantially exceeds true market value of the property. The appellant has the burden of proving that either the valuation or the situs (physical location) of the property as determined by the County Assessor's Office was incorrect, or that the property was taxed in error.