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Appealing Property Tax


Registered Motor Vehicles

Licensed vehicle value appeals, and supporting documentation, must be postmarked within 30 days of the billing date printed on the tax bill.


Mail Appeals and supporting documentation to:
Wake County Revenue
Attention: Vehicle Appeal
PO Box 2331
Raleigh NC 27602

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
  • Pictures of the vehicle documenting its condition
  • 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.


Individual & Business Property

Business property values may be appealed through December 31 in the year in which the property was billed. The letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account.

Mail Appeals and supporting documentation to:
Wake County Revenue
Attention: Property Appeal
PO Box 2331
Raleigh NC 27602


Real Estate

Real estate values in Wake County reflect the market value as of January 1, 2008.  Any inflation, deflation or other economic changes occurring after this date do not affect the assessed value of the property and cannot be lawfully considered when reviewing the value for adjustment.  The January 1, 2008, values remain in effect until the next county-wide revaluation, which is currently performed every eight years.

Property owners can appeal 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 assessed 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 the real estate appeals process is to request an informal review of the property.  Eligibility for an informal review requires that the property value has changed since the prior year billing and this is your first notice of the new value.  If you are a new owner, eligibility for a review would still require that the value has changed since the previous year's billed value.  This initial reassessment is performed by a real estate appraiser who will thoroughly review and consider your appeal.  Adjustments to value will be based on a reanalysis of the property. Once you are notified of the results of the review, you have the option of accepting the recommendation or appealing further.  An informal review may be initiated by calling our office at 919-856-5400 or by sending your request in writing to:

Wake County Revenue Department
Attention: Real Estate Appeal
PO Box 2331
Raleigh NC 27602

The next step in the appeals process is to 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. The formal appeal process is for property owners not satisfied with the results of an informal review or who were not eligible for the informal review as there was no change in value from the previous billing. Please note that changes in market or economic conditions occurring after the effective date of a revaluation cannot be lawfully considered when reviewing the assessed value for adjustment.

To begin this formal appeal process, you can call our office at 919-856-5400 and request a BOE application or send us a signed letter that states your opinion of value and include any documentation you may have that supports your opinion of value.  We must receive your completed application or signed letter prior to the adjournment of the Board, which is usually the first part of April, for it to be considered timely.

Once your application or signed letter is received, our appraisal staff will review the appeal to determine if an adjustment is warranted. If the appraiser feels that no adjustment should be recommended, the appeal would be prepared with staff review notes for the BOE. A hearing will be scheduled and you will be notified of the date and time you may appear before the Board.

Following a hearing with the Board, a property owner still in disagreement with the value of the real estate may appeal to the North Carolina Property Tax Commission. 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 Court of Appeals and are based on the record made at the Hearing.