North Carolina Property Tax Appeal Guide
Appeal deadlines, exemptions, assessment rules, and county filing details for North Carolina homeowners.
State Overview
In North Carolina, property tax appeals are generally handled through the County Board of Equalization and Review / Property Tax Commission. Assessment notices are typically issued January - April (revaluation years), and the appeal deadline is May 5. LowerTheTax reviews comparable sales, assessment records, exemptions, and county filing rules before recommending whether to appeal.
Find Your County
Property tax rules can vary by county. Search for your county to see specific information.
Or select from major counties:
Real Property Information
Assessment Notice Issue Date
January - April (revaluation years)
Appeal Deadline
May 5
Tax Bills Issued
August - September
Payment Due Date
September 1 (due January 5)
Personal Property Information
Rendition Date
January 31
Assessment Notice
Same as real property
Appeal Deadline
May 5
Available Exemptions
Special Programs
Homestead Exclusion
Review eligibility and timing before filing a North Carolina property tax appeal.
Circuit Breaker Tax Deferment Program
Review eligibility and timing before filing a North Carolina property tax appeal.
Disabled Veteran Exclusion
Review eligibility and timing before filing a North Carolina property tax appeal.
Property Tax Relief for Elderly/Disabled
Review eligibility and timing before filing a North Carolina property tax appeal.