Forsyth County NC Property Tax: Deadlines & How to Appeal

Forsyth County property owners appeal an assessed value by filing the Appeal to the Forsyth County Board of Equalization and Review (BER) form with the Tax Administration office. Real estate appeals must generally be filed between January 1 and the advertised close of the BER for that year — June 30 in most years — unless your notice of value was mailed later, in which case you get 15 days (real estate) or 30 days (personal/business property) from the mail date. Appeals go first to a county appraiser for informal review, and if no agreement is reached, to a formal hearing before the five-member BER, with further appeal available to the North Carolina Property Tax Commission.

How assessments work in Forsyth County

North Carolina law requires every county to reappraise real property at least once every eight years, but Forsyth County reappraises on a more frequent four-year cycle, a practice it has followed since 1988 to smooth out large swings in value. The most recent countywide reappraisal took effect January 1, 2025, following the prior reappraisal in 2021; the next general reappraisal is scheduled for 2029. Between reappraisals, your assessed value generally stays fixed unless something changes — new construction, a demolition, a permit, or a correction to the property's recorded characteristics. The Tax Assessor's Office builds each reappraisal from a market-area sales study, reviewing recorded real estate sales, rents, and construction costs since the prior reappraisal (excluding non-market transactions like family transfers) to produce a uniform countywide Schedule of Values. The goal, per the county, is to value every property at its "true value in money" — the price it would bring between a willing, informed buyer and seller — as of January 1 of the reappraisal year.

Whether you should appeal

Under North Carolina law, the value set by the Tax Assessor's Office is presumed correct. To win an appeal, you must show two things: that the assessed value substantially exceeds fair market value, and that the assessor used an illegal or arbitrary method. In practice, that means bringing real evidence rather than simply asserting the value is too high. Useful evidence includes a recent independent appraisal, your actual purchase price and date, documented construction costs, sales of comparable properties, income and expense statements if the property is rented, or closing statements and purchase/sale offers. For the current reappraisal cycle, comparable sales should generally fall between January 1, 2021 and January 1, 2025 — the window the county itself used to build its Schedule of Values. If you believe the county has factual details about your property wrong (wrong square footage, bath count, or condition), that's also worth flagging — you can request that an appraiser visit and review the interior.

Step-by-step how to file

1. Check your deadline. Confirm the current year's advertised BER closing date and your notice-of-value mail date; appeals filed after the deadline are rejected outright and cannot be heard.
2. Pull your Property Record Card. Review your parcel's recorded details and comparable sales using the county's online property portal to spot factual errors before you file.
3. Complete the BER Appeal form. A separate form is required for each parcel. State what you believe the fair market value is, why the assessor's value is wrong, and check off the type of evidence you're submitting.
4. Mail the completed form with documentation to the Forsyth County Board of Equalization and Review, PO Box 757, Winston-Salem, NC 27102-0757 (or file for the parcel through the county's online BER appeal link).
5. Expect an informal review first. A county appraiser typically contacts appellants within a few weeks of filing to review the evidence; if you and the appraiser agree on a revised value, it goes to the BER for acceptance without a hearing.
6. If no agreement is reached, attend the BER hearing. You'll be notified in writing of your hearing date. Submit any additional evidence and materials at least 10 days before the hearing — for real property appeals, six complete copies are required for the Board. Failure to appear can result in dismissal or the appeal being heard in your absence.
7. If you disagree with the BER's decision, you may appeal to the North Carolina Property Tax Commission within 30 days of the date printed on the BER's written decision.

What happens after

If your appraiser-level review resolves the dispute, the agreed value is submitted directly to the BER for acceptance and you won't need to appear before the Board. If it doesn't resolve, your case proceeds to a scheduled hearing in the Board of Equalization and Review room at the Forsyth County Government Center, 201 N. Chestnut Street in Winston-Salem. The Board reviews the evidence from both you and the county and may sustain, lower, or raise the assessed value — appealing does carry a (rarely exercised) risk the value could go up. Decisions are mailed to you in writing. Beyond the BER, the next stop is the North Carolina Property Tax Commission, and decisions from the Commission can, in turn, be appealed further through the North Carolina court system.

Exemptions and local tax relief

Forsyth County administers North Carolina's standard statewide property tax relief programs, all with a June 1 annual application deadline through the Tax Assessor's Office:

• Elderly/Disabled Homestead Exclusion: For North Carolina residents age 65 or older, or totally and permanently disabled, with a qualifying income at or below the state-set annual limit (published by the county as $38,800). The exclusion removes the greater of $25,000 or 50% of the home's appraised value from taxation. Applicants claiming disability must provide physician certification, and once approved you generally don't need to reapply unless your permanent residence changes.
• Disabled Veteran Exclusion: For honorably discharged veterans with a 100% permanent, total service-connected disability (or who received specially adapted housing benefits from the VA), and their unmarried surviving spouses. This exclusion removes $45,000 of appraised value and requires Form AV-9 along with VA disability certification.
• Circuit Breaker Tax Deferment: Caps your property tax bill at a percentage of income — 4% for income up to $38,800, or 5% for income between $38,800 and $58,200 (as published by the county). Taxes above that cap are deferred and become a lien on the property; selling the home, a change in permanent residence, or death can trigger repayment of up to the last three years of deferred taxes plus interest. Reapplication is required every year.

Because the state adjusts some of these income thresholds annually, confirm the current-year figures directly with the Tax Assessor's Office before applying.

When are property taxes due?

Forsyth County property tax bills are payable without interest through January 5 of the year following billing (bills go out around September 1 for that tax year). If January 5 falls on a weekend, the deadline moves to the next business day. Real estate accounts that are still unpaid after that date are charged 2% interest for the month of January, plus an additional 3/4% for each month it remains unpaid after that.

Contacts

• Forsyth County Tax Administration / Board of Equalization and Review: 201 N. Chestnut Street, PO Box 757, Winston-Salem, NC 27102-0757 · Phone 336-703-2300 · Fax 336-703-2291 · vettorbs@forsyth.cc
• Tax Assessor/Collector: John Burgiss, RES
• Property record lookup / GIS: the county's online Tax Property Portal (property.spatialest.com/nc/forsyth) provides Property Record Cards, sketches, and parcel maps used to prepare an appeal.