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.
Pursuant to NCGS 105-322, a taxpayer may appeal the listing or appraisal of the taxpayer’s property to the Board of Equalization and Review (“BER”). The requests to the BER must be filed with the County Assessor’s Office no later than May 23, 2025, the Board’s adjournment date. The only exception is for taxpayers receiving a notice of value change from the County Assessor’s Office: they have the latter of either the Board’s adjournment date or the “Last Date to Appeal,” as stated in the notice, to appeal to the Board.
The Taxpayer has the burden of proving that the property was incorrectly valued by the Assessor’s Office and that the tax value substantially exceeds the fair market value of the property. Information about a property can be found in the Property Records Section: Property Record Card.
Mecklenburg County conducted a general revaluation in 2023. In a non-revaluation year such as 2025, the County carries forward the previous year’s value unless the assessed value should be changed for one or more of the reasons set forth in NCGS 105-287(a), including but not limited to: to correct a clerical or mathematical error; to correct an appraisal error resulting from misapplication of the 2023 Schedule of Values; to recognize a change in value due to a physical change to the land or to the improvements (i.e. new construction, remodel, demolition, permitted improvements, etc.); or to recognize a change in the legally permitted use of the property. The value of the property as of Jan. 1 of this year will be determined in accordance with the 2023 Schedule of Values.
- To file an appeal, complete all sections of the Formal Appeal Form, sign it, and submit it by the deadline. Please download the form to complete it electronically.
- By email: [email protected]
- By mail: Mecklenburg County BER Real Property Appeals
P.O. Box 31127 Charlotte, NC 28231 - In person: Valerie C. Woodard Center
3205 Freedom Dr, Suite 3500 Charlotte, NC 28208
- 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. If the taxpayer is being represented by someone other than themselves or an attorney, a signed power of attorney form, must be provided in order for the appeal to be valid.
- Taxpayers will be notified by mail of their hearing date and time before the BER approximately 30 days prior to their hearing. Taxpayers may appear personally or be represented by counsel.
- The BER appeal is a scheduled docket of hearings for a specified day and time. Due to the scheduling requirements of BER members, there is little flexibility in these appointment times. Any request for continuance must be submitted within 10 days of the date of the hearing notice in writing. Multiple requests for continuances may be denied.
- Within 30 days of the hearing, 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 Form 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 Form 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.