AG 2012 01 27-28 - Laserfiche WebLink

Home Browse Search

The Appeals Process The Notice of Real Estate Assessed Value Notice of Assessed Value will be mailed in early January for all real estate parcels that have been completed. All parcels which have not had their appraisals completed will be held and mailed when complete. This will include parcels that had new construction or land changes performed in 2011 and our appraisal staff has not yet completed the valuation process. Once these owners receive their Notice of Assessed Value they will have the same appeal rights as the owners that received their notices in the original batch. Informal Review Notices of value will be mailed with an Informal Review Form attached; the property owner will have thirty (30) days from the date of the notice to file a request for informal review. To request this review the taxpayer simply needs to complete the Informal Review Form in its entirety and return it to the Office of the County Assessor. The only valid reasons to appeal are: the assessed value is substantially over or under the fair market value of the property or the property is appraised inequitably when compared to similar properties. Once we receive the completed Informal Review Form one of our appraisers will review the information provided by the taxpayer and all available information regarding the value of the property and notify the taxpayer of a decision by way of a Notice of Decision — Informal Review. Board of Equalization and Review If a taxpayer is not satisfied with the decision of the Assessor or failed to request an informal review within the thirty days, they may appeal to the Board of Equalization and Review. A request to appeal to the Board must be made in writing and must be received prior to the adjournment of the Board for the purposes of accepting appeals. This adjournment date will be advertised in the local newspaper and will probably be sometime in May. Taxpayers that receive a Notice of Assessed Value or Notice of Decision — Informal Review after the adjournment of the Board will have thirty days from the date of the notice to file an appeal with the Board. The Board may then reconvene to hear these timely filed appeals. North Carolina Property Tax Commission If a taxpayer is not satisfied with the decision of the Board of Equalization and Review they will have thirty days from the date of the Notice of Decision to file an appeal with the North Carolina Property Tax Commission. North Carolina Court of Appeals Taxpayers not satisfied with the decision of the Property Tax Commission may appeal the decision to the Court of Appeals. North Carolina Supreme Court Taxpayers not satisfied with the decision of the Court of Appeals may appeal the decision to the Supreme Court. Page 97