North Carolina Property Tax Appeals: Board & Commission
Researched from official North Carolina sources · Updated October 2026
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How North Carolina Property Tax Appeals Work
North Carolina counties appraise property, and your first appeal goes to the county board of equalization and review. If you are not satisfied with that board's decision, you can appeal to the state Property Tax Commission. NC DOR, Property Tax Commission FAQ
The County Board Timeline
The rule is in G.S. 105-322:
- Non-revaluation years: the board first meets between the first Monday in April and the first Monday in May, finishes its work by the third Monday after its first meeting, and may not sit after July 1 except to hear timely requests.
- Revaluation years: the board finishes by December 1.
- Requesting a hearing: make the request in writing or in person before the board adjourns. If the notice of a board decision was mailed fewer than 15 days before adjournment, you have 15 days after the notice to request a hearing.
Your county sends notices and publishes its calendar, so ask your assessor for the dates for your county. We do not show a countdown for every North Carolina county, because several dates are not confirmed yet. Where we have a confirmed date, it appears in the table above the county list and on the deadlines page.
Appealing to the Property Tax Commission
File Form AV-14 with the Property Tax Commission within 30 days of the mailing of the county board's decision notice. The Commission requires a local board decision first. The form cannot be faxed or emailed, so plan for delivery. NC DOR, Property Tax Commission FAQ
Relief Programs: AV-9 by June 1
Property tax relief in North Carolina is handled by application. The AV-9 goes to your county assessor by June 1. NC DOR, AV-9 2026
- Elderly or disabled exclusion: the greater of $25,000 or 50% of appraised value, for owners 65 or older or totally and permanently disabled, with a 2026 income limit of $38,800.
- Disabled veteran exclusion: up to $45,000 of appraised value.
- Circuit Breaker: a separate deferment program with its own application.
What Evidence Works
- Recent sales of comparable homes near the appraisal date, adjusted for size, age and condition.
- Photos and repair estimates for condition problems.
- Errors on the county record, such as wrong square footage or features that do not exist.
- A recent appraisal, if you have one.
Where Grove Hopper Fits
Grove Hopper is a research tool. We look at your property, flag whether it looks over-appraised and prepare your appeal documents. You review, sign and file them yourself with your county board or the Property Tax Commission. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.
Pick your county below for its assessor, forms and calendar.
North Carolina property tax FAQs
Where do I start a North Carolina property tax appeal?
With your county board of equalization and review. In years without a revaluation, it first meets between the first Monday in April and the first Monday in May, finishes its work by the third Monday after the first meeting, and may not sit after July 1 except for timely requests. In revaluation years, it finishes by December 1.
How do I ask for a hearing?
Request it in writing or in person before the board adjourns. If the board's decision notice was mailed fewer than 15 days before adjournment, you have 15 days after the notice to request one.
How do I appeal the county board's decision?
File Form AV-14 with the Property Tax Commission within 30 days of the mailing of the county board's decision notice. The Commission requires a local board decision first, and the form cannot be faxed or emailed.
What is the AV-9 and when is it due?
The AV-9 is the application for property tax relief programs, due June 1 to your county assessor. It covers the elderly or disabled exclusion and the disabled veteran exclusion.
How much is the elderly or disabled exclusion?
The greater of $25,000 or 50% of the appraised value, for owners 65 or older or totally and permanently disabled, with a 2026 income limit of $38,800. The disabled veteran exclusion is up to $45,000. The Circuit Breaker deferment is a separate program.
Enter your address — get your verdict, your dollar savings estimate, and your county's deadline in about two minutes. Free, sources shown, no account.
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North Carolina county appeal deadlines on the clock
Live countdown from the deadline each county guide lists. Each row links to the county guide with the official source for that date. Always confirm against the date on your own notice.
| County | Deadline | Status |
|---|---|---|
| Buncombe County | Dec 31, 2026 | 73 days left |
| Cumberland County | Feb 5, 2027 | 109 days out |
All 7 North Carolina county guides
Grove Hopper is a research tool with reminders and document preparation. We prepare your appeal documents and you review, sign, and file them yourself. We never file or represent anyone, and we are not attorneys, accountants, or a tax firm. Dates and rules here come from the official pages linked above and can change; check your notice and your county's site before you file.
The free check pulls your actual assessment, compares it to nearby sales, and tells you the dollar answer — for any North Carolina address.
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