Appealing Tax Values

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: 
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. Any inflation, deflation or other economic changes occurring after the appraisal date will not affect the county's value of the property and cannot be lawfully considered when reviewing the value for adjustment. The appraised values remain in effect until the next countywide revaluation, which is currently performed every four years. Click to learn more about the 2024 revaluation. 

To learn more about how to appeal real estate property values, please visit our 2024 revaluation appeals page. 

2024 Revaluation Appeals