North Carolina Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for North Carolina. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How North Carolina assessment appeals generally work (state framework reviewed 2026-08-03 from official North Carolina sources): County assessors appraise real property at its true value in money as of January 1 of the county's most recent general reappraisal year, subject to statutory schedules, special-use valuation, exemptions, and permitted changes during the reappraisal cycle. A taxpayer may seek informal county review and then appeal to the county Board of Equalization and Review or, where applicable, the board of county commissioners. A qualifying local decision may be appealed to the North Carolina Property Tax Commission, followed by authorized appellate review.
North Carolina deadline framework: The local Board of Equalization and Review generally begins meeting in April, but each county publishes its own meeting and expected adjournment dates. A request for hearing generally must be made before the board adjourns. An appeal to the Property Tax Commission is generally due within 30 days after the local board mails its decision and requires the decision notice and current Form AV-14 process.
Local variation in North Carolina: North Carolina's 100 counties set reappraisal cycles and administer informal review, board calendars, forms, filing channels, and hearings. The board's published adjournment date is material. Municipal, personal-property, public-service, exemption, and present-use-value matters may follow different authority or proof rules.
Before relying on a date: Resolve the county, January 1 assessment and last-reappraisal years, property type, notice and informal-review history, and the local board's published meeting and adjournment dates, then verify the current county form and receipt instructions, decision mailing date, Form AV-14 requirements, service requirements, and later review deadlines before presenting filing guidance.
State source: North Carolina Department of Revenue, Property Tax Appeal Process, https://www.ncdor.gov/taxes-forms/property-tax/property-tax-appeal-process. Reviewed 2026-08-03.
State source: North Carolina Department of Revenue, Property Tax Commission Frequently Asked Questions, https://www.ncdor.gov/taxes-forms/property-tax/property-tax-commission-frequently-asked-questions. Reviewed 2026-08-03.
State source: North Carolina Department of Revenue, Form AV-14, Notice of Appeal and Application for Hearing, https://www.ncdor.gov/form-av-14-notice-appeal-and-application-hearing. Reviewed 2026-08-03.
Mecklenburg County: 2026 deadline guidance is 2026 BER window closed; state appeal due 30 days after decision. Guide: https://fairpath.app/property-tax-appeal/north-carolina/mecklenburg-county
Source: Mecklenburg County, Office of Tax Administration, https://tax.mecknc.gov/. Reviewed 2026-07-29.
Source: Mecklenburg County Office of Tax Administration, Property Value Appeals, https://tax.mecknc.gov/property-valuation/property-value-appeals. Reviewed 2026-07-29.
Source: North Carolina Department of Revenue, Form AV-14 Notice of Appeal and Application for Hearing, https://www.ncdor.gov/form-av-14-notice-appeal-and-application-hearing. Reviewed 2026-07-29.
Source: North Carolina Department of Revenue, Property Tax Appeal Process, https://www.ncdor.gov/taxes-forms/property-tax/property-tax-appeal-process. Reviewed 2026-07-29.
Source: North Carolina Department of Revenue, Property Tax Commission Frequently Asked Questions, https://www.ncdor.gov/taxes-forms/property-tax/property-tax-commission-frequently-asked-questions. Reviewed 2026-07-29.
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