Before submitting Form AV-14, Notice of Appeal and Application for Hearing, please review the following information:
- When filing your Form AV-14, you must include a copy of the Notice of Decision from your hearing before the Board of Equalization and Review for your county.
- If you are appealing the value of your property, you must provide evidence that the county value was substantially higher than market value on January 1 of the county's last appraisal year. Examples of relevant evidence include:
- sale prices of properties comparable to yours, which sold during the year before the county’s last appraisal year;
- unequal assessed values for properties comparable to yours;
- an appraisal with an effective date of January 1 of the county’s last appraisal year;
- information on the cost to construct an assessed structure; and
- for income-producing property, income and expense records for the three years prior to the county’s last appraisal year
- You cannot appeal the value of your property based on:
- the amount of your tax bill;
- your ability to pay the tax bill;
- the level of your satisfaction with the county’s services;
- the percentage of increase in your value from a previous assessment; or
- a national decline in market values
- By statute, neither the county nor the Property Tax Commission can change the value of your property based on changes in economic conditions which occur after the last appraisal, and which affect the county in general [G.S. §105-287(b)(2)].
- For example, if your tax value was set by the county at $100,000 a couple of years ago, but today’s market value is only $80,000 because of a recent decrease in local real estate values, neither the county nor the Commission is permitted to lower the tax value. For the same reason, your tax value cannot be raised if today’s market value is $130,000 because of an increase in local real estate values.
- Local real estate market conditions only affect tax values when the county conducts a new appraisal, which must be done at least every eight years.
- Please be sure to print and review the instructions for completing Form AV-14.
- Frequently asked questions (FAQ’s) about the appeals process and the Property Tax Commission