State law presumes that assessments are correct. This presumption places the burden on the Taxpayer to "produce competent, material and substantial evidence that tends to show: either the county tax supervisor used an arbitrary method of valuation; or the county tax assessor used an illegal method of valuation; and the assessment substantially exceeded the true value in money of the property." (In re Appeal of Amp, Inc., 287 NC 547 at 563 (1975))
- To begin the appeal process, complete the appeal form online at the Tax Department Forms website. If you are filling out a paper form that you have received from our office, you have the option to hand deliver it or mail it back to our office, If mailing in the form, please mail it to the New Hanover County Tax Department, ATTN: Appraisal Department, 230 Government Center Dr. Suite 190, Wilmington, NC 28403.
- An appeal form must be completed within 30 days of receiving the revaluation notice. By completing an appeal form, you are requesting an informal review of your property.
- It is incumbent upon the appealing taxpayer to provide written or photographic evidence that the county assessors decision is unlawful or incorrect, not simply that you disagree. You must be able to prove that the county assessor has made an error and that the value placed on the property is substantially greater than true value. Without this evidence of error, the Board is not at liberty to revise the value. The current date of value is January 1, 2021 therefore, examples would be an appraisal as of 01/01/2021 (no more than 12 months prior), or documentation of closed qualified market sales that occurred between January 1, 2019 and December 31, 2020.
- You are encouraged to have information to support your position, i.e., a recent real estate appraisal of your property and records of known sales of nearby properties, or other factual information that you feel would be beneficial. Include this information with your appeal form.
- Informal Appeal Process: The appraiser responsible for your area will review the appeal information that you have submitted. After review, you will be sent a notice with the informal review decision, with your property's assessed value (note: a notice will be sent even if the value remains the same).
- Formal Appeal Process: If you do not agree to the value after the informal review decision and you still believe that the real property value estimate is incorrect, please notify the appraiser handling your appeal by phone, email, or mail, that you still disagree. Your informal appeal status will then be changed to the formal appeal status and you will be scheduled for a hearing before the Board of Equalization and Review. You will be sent a notice notifying you within 10 days of your scheduled hearing for you to present evidence as to present information as to why you feel the value of your property is incorrect.
- The Board of Equalization and Review is composed of New Hanover County citizens, appointed by the Board of Commissioners, sitting in special session, to review and equalize the valuations of all property in the county. Meetings will take place at the New Hanover County Government Complex, 230 Government Center Drive. The appellant will be given time to present their factual evidence (written and /or photographic) to the Board proving that the county assessors decision is unlawful or incorrect, not simply that you disagree. You must be able to prove that the county assessor has made an error and that the value placed on the property is substantially greater than true value. Without this evidence of error, the Board is not at liberty to revise the value. Please have your evidence readily available to expedite the hearing process
- If, after appealing to the Board of Equalization and Review, you are still dissatisfied with the outcome, you may appeal to the Property Tax Commission in Raleigh, NC. Information on how to submit your appeal will be included in the decision notice from your Board of Equalization hearing. The Property Tax Commission is located at 501 N Wilmington Street, Raleigh, North Carolina 27604 in the Revenue Building.
- The final method for appeal is to the NC court system.