Appeals: Informal Review and Formal Appeal

All taxpayers have the right to appeal the assessed value of their property. Taxpayers can appeal their information informally to the Wake County Tax Administration or formally to the Board of Equalization and Review (BOER). For both, taxpayers are encouraged to submit documentation as to why the assessed value does not reflect fair market value and/or to provide additional information about property characteristics that may influence the assessed value.

There is no charge to file an appeal. Please note: appeals only pertain to the assessed value; appeals based solely on county or municipal tax rates cannot be considered.

Important Dates

Requests for informal reviews may be submitted between January 16, 2024–March 1, 2024, 11:59 PM local time. Tax Administration will notify taxpayers of results by mid-April 2024.

Requests for a formal appeal must be submitted between March 2, 2024–May 15, 2024, 11:59 PM local time.

2024 Revaluation Appeals Process

Informal Review

An informal review begins when a taxpayer submits a request for an informal review online in Wake County’s Tax Portal, by mail, or in person. Often this involves providing Tax Administration clarification regarding property characteristics, a recent appraisal supporting an opinion of market value, or any other information in support of the taxpayer’s opinion of value. The request will be reviewed by a tax office appraiser, who may contact the appellant if they have questions. Once the appraiser has reviewed the information, they will decide whether a change in assessed value is supported. In either case, the appellant (and owner, if different) will be sent a letter with the outcome. The letter will include the new assessed value if applicable. If the taxpayer agrees, no additional steps are needed. If the taxpayer wants to further appeal, they can submit a formal appeal to the Board of Equalization and Review.

Formal Appeal

Taxpayers may choose to not submit an informal review and instead appeal directly to the Board of Equalization and Review (BOER). Unlike an informal review performed by an appraiser in the Tax Administration office who also decides the result, the result of a BOER appeal is decided by the Board at a hearing. The BOER considers both information submitted by the appellant and the opinion of the County appraiser when making a decision.

BOER hearings will be held at the Wake County Commons Building, located at 4011 Carya Drive, Raleigh NC. There is no charge for parking. Taxpayers will be notified of the date and time of their hearing via a letter mailed to the mailing address on file with Tax Administration. Taxpayers are not required to make a personal appearance at the hearing.

Property Tax Commission

Following a hearing with the BOER, property owners may appeal to the North Carolina Property Tax Commission should they remain in disagreement with the value of the real estate. The Commission is composed of five members: three appointed by the Governor and two appointed by the General Assembly. Applications for hearings must be filed with the North Carolina Property Tax Commission within thirty (30) days after the Board of Equalization and Review has mailed notice of its decision. Appeals from Commission decisions are to the North Carolina Court of Appeals and are based on hearing records.

How to Request an Informal Review or Submit a Formal Appeal

Wake County Tax Administration provides property owners the ability to submit online requests to Tax Administration for an informal review and/or a formal appeal to the Board of Equalization and Review. These requests are submitted through the Wake County Tax Portal . The Real Estate ID and Access Code located on the Notice of Assessed Value is required to submit an online request.

Requests for informal reviews and appeals may also be submitted by mail. Please complete and return the Informal Review and Formal BOER Appeal Form enclosed with the Notice of Assessment, along with supporting documentation, and mail it to:

  • Wake County Tax Administration
    Attention: 2024 Real Estate Revaluation
    PO Box 2331
    Raleigh, NC 27602
     

Additional Information

The Wake County Tax Portal, where taxpayers may submit online requests for informal reviews and/or formal appeals, has a series of frequently asked questions  about appeals. The information is comprehensive and includes tips on the types of documentation that are helpful in supporting an opinion of value, any required forms such as a Power of Attorney for those who are not a listed owner or licensed North Carolina Attorney, and additional information about how to submit requests for informal reviews and formal appeals online. Please note, all Power of Attorney Forms submitted must be signed and notarized no earlier than January 1, 2023. In addition, a copy of Frequently Asked Questions About Appeal Hearings, has additional information taxpayers may find useful about formal BOER hearings.