Notification and Appeal Process

The County considers the general reappraisal process a partnership with property owners. While mass reappraisals aim to be thorough and fair, property owners often have unique information essential for accurate valuations. A simple appeal process is available to address such situations.

North Carolina law requires property owners to prove incorrect valuations during appeals. The law presumes county tax assessors act in good faith and their assessments are correct. Details on the appeal process are outlined in the following sections.

Change of Value Notice Mailed

A Notice of Change of Value will be mailed to all real property owners in Carteret County. Upon receipt of this notice, we encourage our property owners to review their property characteristics, and comparable sales used to determine the value.  Instructions on how to review will be included in your change of value notice.

If you feel that your new value substantially exceeds the actual market value of your property as of January 1, 2025, or the assessed value is inconsistent with the market value of similar properties in your area, you may appeal your assessment by completing an appeal form. Appeals must be received by the Tax Administrator's Office no later than 30 days from the date of this notice.

Carteret County Board of Equalization and Review

The Board of Equalization and Review is the first step in the formal appeals process for real property, personal property, and registered motor vehicle values. Taxpayers that do not agree with the valuation may file an appeal to the Board of Equalization and Review. The Board of Equalization and Review is made up of nine Carteret County residents (including two alternates). At the Board of Equalization and Review hearing, the taxpayer will be able to present evidence and testimony to support their opinion of value. Within 30 days of the Board meeting, the taxpayer will be mailed a Notice of Decision indicating the Board's determination.

North Carolina Property Tax Commission

The taxpayer has 30 days from the date of the Board of Equalization and Review's Notice of Decision to file an appeal to the North Carolina Property Tax Commission. The Property Tax Commission is made up of five members appointed by the Governor and the Legislature. These appeals are typically heard in Raleigh. Legal representation may be required at this level.

North Carolina Court of Appeals

The taxpayer will receive notice of decision from the Property Tax Commission. If there is disagreement with the Commission's decision, and it involves a matter of law, not a judgment of value, the taxpayer may appeal to the North Carolina Court of Appeals. Legal representation is required at this level.

North Carolina Supreme Court

The North Carolina Supreme Court may hear appeals from the Court of Appeals. There is no appeal of the decision of the Supreme Court.