Registered Motor Vehicles


Licensed motor vehicles are valued at retail trade level for property tax purposes. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of the retail level of trade. Classified motor vehicles are not valued at wholesale, blue book or private party asking price for property tax purposes. Sales transactions between private buyers and sellers and Internet valuation lookup web sites typically reflect these levels of trade.
  
Value adjustments may be necessary if the owner can document high mileage, significant body or frame damage, excessively worn interior or other damage that may significantly reduce the retail value. 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 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 or blue book 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.
Email vehicle appeals and supporting documentation to revhelp@wakegov.com or mail to:
Wake County Revenue
A
ttention: Vehicle Appeal
PO Box 2331
Raleigh NC 27602
Licensed vehicle value appeals and supporting documentation must be postmarked within 30 days of the due date printed on the notice.

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 Revenue Department 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 Revenue Department.  

Mail individual & business property appeals and supporting documentation to:
Wake County Revenue
Attention: Property Appeal
PO Box 2331
Raleigh NC 27602

Real Estate

Wake County real estate values reflect the market value as of the most recent countywide reappraisal, which was effective January 1, 2016.
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 reappraisal, which is currently performed every four years. Learn more about the reappraisal process and effective dates.

Property owners can appeal county appraised real estate values beginning January 1 each year. The deadline for appealing a value is the day the Board of Equalization and Review adjourns, which is usually the first part of April. The only appeal request that can be accepted after the Board 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 Board adjournment date. The appeal deadline for this status is December 31.

The first step in appealing your value is to determine if you are eligible for an informal review. (If you are not eligible, follow the next step below to formally appeal to the Board of Equalization and Review.) Eligibility for an informal review requires that the county's appraised value of your property has changed since the prior year billing and you are receiving first notice of the new value. If you are a new owner, eligibility for a review would still require that the county's appraised value has changed since the previous year's billed value. 
 
To begin the informal review process, call our office at 919-856-5400 or send your request in writing to:
Wake County Revenue Department
Attention: Real Estate Appeal
PO Box 2331
Raleigh NC 27602
A county real estate appraiser will review the property and any supporting information provided to determine if a change in value is justified. You will be notified of the results and have the option of accepting the appraiser's recommendation or appealing further.
 
Property owners who are not eligible for an informal review, or those not satisfied with the results of their informal review, may formally appeal to the Board of Equalization and Review (BOE). 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 reappraisal, which was January 1, 2016, cannot be lawfully considered when reviewing the appraised value for adjustment.
 
Appeals must be received prior to the adjournment of the BOE, which is usually the first part of April.
 
To file an appeal online or to print an appeal form to complete and return by mail, visit the Revenue Portal page 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, call our office at 919-856-5400 or email your request to revhelp@wakegov.com. 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 BOE will be sent via regular mail.
 
Information to assist you in deciding whether to file an appeal is available on the Revenue 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. 





 

Following a hearing with the BOE, 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 one each by the Lieutenant Governor and the Speaker of the House. 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.