Tax Administration places values on registered motor vehicles, personal property, business property and real estate. View what documentation may be submitted and what the deadlines are to appeal by property tax type.
Tax Appeal Information by Property Tax Type
Registered Motor Vehicles
Licensed motor vehicles are valued at retail market value for property tax purposes in accordance with the North Carolina Vehicle Valuation Manual. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of the retail market value.
- Licensed motor vehicles are not valued at wholesale, blue book, trade-in or private party asking price for property tax purposes.
- There are various online valuation tools available. These sites often offer trade-in, wholesale, private-party, and retail market values.
- Trade-in values represent what you might expect a dealer to offer you for your vehicle to apply toward the purchase of another car in the dealer's inventory.
- Wholesale values represent the value the dealer would pay to purchase a vehicle from a car manufacturer or from a dealer auction.
- Private-party value is the price one could expect for vehicle sales between a private buyer and a private seller.
- Retail market value is the sales price of a vehicle purchased from a dealer, including all accessories attached to the vehicle. This is the value used to reflect retail level of trade for property tax purposes.
Value adjustments may be necessary if the owner can document:
- high mileage
- significant body or frame damage
- excessively worn interior
- other damage that may significantly reduce the retail value
- Note: normal wear and tear will not be considered.
Documentation that will be considered for a vehicle value appeal
- A copy of the bill of sale documenting the purchase price from a local dealer
- A written appraisal performed by a dealer or qualified appraiser that clearly states the appraisal reflects the retail value as of the January 1 of the year in which the taxes are due
- For vehicles less than eight years old, documentation of high mileage from an annual inspection, oil change or other invoice
- Repair estimates for vehicles that have been significantly damaged
Documentation that will not be considered for a vehicle value appeal
- Wholesale (black book) or trade-in values pulled from any internet valuation website, magazine or catalog
- A trade-in or wholesale value appraisal from a dealer
- Written offers from a dealer to purchase your vehicle
- A bill of sale from a private seller
Appeal Deadline:
Licensed vehicle value appeals and all supporting documentation must be postmarked within 30 days of the due date printed on the notice.
Submit Vehicle Appeals and supporting documentation by email to: taxhelp@wake.gov
or mail to:
Wake County Tax Administration
Attention: Licensed Motor Vehicle Property Appeal
P.O. Box 2331
Raleigh NC 27602
Individual & Business Property
As per North Carolina General Statute 105-317.1(c), a taxpayer who owns personal property taxable in Wake County may appeal the value, situs or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last known address, then the tax bill serves as notice of the value of the personal property.
Upon receipt of a timely appeal, the Wake County Department of Tax Administration will arrange a conference with the taxpayer to afford the taxpayer the opportunity to present any evidence or argument regarding the value, situs or taxability of the property. Within 30 days after the conference, the tax office will provide notice to the taxpayer of its final decision. If an agreement is not reached, the taxpayer has 30 days from the date of the notice of the tax office's final decision to request review of that decision by the Board of Equalization and Review or, if that board is not in session, by the Board of County Commissioners. Unless the request for review is given at the conference, it must be made in writing to the Wake County Department of Tax Administration.
Mail individual & business property appeals and supporting documentation to:
Wake County Tax Administration
Attention: Property Appeal
P.O. Box 2331
Raleigh NC 27602
Real Estate
Wake County real estate values reflect the market value as of the most recent countywide revaluation, which was effective January 1, 2024. Please note that changes in market or economic conditions occurring after January 1, 2024, or adopted property tax rates, cannot be lawfully considered when reviewing the assessed value for adjustments and will not affect the county’s value of the property. Learn more about the revaluation process and effective dates.
Property owners may appeal county appraised real estate values to the Board of Equalization and Review (BOER) beginning January 1 each year. Annually the Board of Commissioners adopts a resolution establishing the date that BOER adjourns from receiving real estate value appeals; the adjournment day is typically in early to mid-April. The only appeal request that can be accepted after the BOER adjourns is from a property owner whose county appraised real estate value was changed and notification of the change was not issued until after the BOER adjournment date. The appeal deadline for this status is December 31.
To learn more about how to appeal real estate property values and file an appeal online, please visit our Tax Portal.
Real Estate Appeal Process
Formal Review Process
Property owners may formally appeal to the Board of Equalization and Review (BOER). This is a special board appointed by the County Commissioners and consists of Wake County residents with knowledge of local real estate values. Please note that changes in market or economic conditions occurring after the effective date of the last revaluation, which was January 1, 2024, or adopted property tax rates, cannot be lawfully considered when reviewing the appraised value for adjustment.
Appeals must be received prior to the adjournment of the BOER, which is usually in early to mid-April. The Board of Commissioners (BOC) typically establishes the date for which the BOER adjourns from receiving real estate value appeals at a Board meeting in February of each year.
To file an appeal online or to print an appeal form to complete and return by mail, visit the Tax Portal and select the option for Create Board of Equalization Appeal. An access code is required to create, print or review an appeal. To obtain an access code, email your request to realproperty@wake.gov or call our office at 919-856-5400. Requests should include the tax account number, owner name(s), and property location.
Notification of your scheduled hearing date and time to appear before the BOER will be sent via regular USPS mail. A copy of Frequently Asked Questions About Appeal Hearings, has additional information taxpayers may find useful about formal BOER hearings.
After the Formal Review Process
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 of whom are appointed by the General Assembly. Applications for hearings must be filed with the North Carolina Property Tax Commission within thirty (30) days after the BOER has mailed notice of its decision. Appeals of Commission decisions are made to the North Carolina Court of Appeals and are based on hearing records.
Information to assist you in deciding whether to file an appeal is available on the Tax Portal page. The site offers a publication of frequently asked questions related to the appeals process as well as the ability to research sales, values and physical characteristics of both your property and comparable properties. You may also file your appeal online.