Appealing Tax Values

Appealing to the Board of Equalization and Review

North Carolina General Statutes 105-283 and 105-286 require counties to reappraise all real property at its true market value once every eight (8) years.

Johnston County's current revaluation is effective as of January 1, 2019.

Each year, beginning in January and ending on the date that the Board of Equalization adjourns, taxpayers have the opportunity to appeal real property valuations. The Board of Equalization and Review will adjourn at 5:00 PM, April 25, 2024 and will no longer accept 2024 real property value appeals after that date.

 

Should I Appeal the Market Value of My Property?

The assessed value of real property should be comparable to the actual market value of such property as of January 1, 2019. If you do not agree with the market value assigned to your property, you may want to consider appealing the valuation. The following table will assist you in determining whether you have legitimate concerns that justify a review of the property value. Appealing the market value may result in an increase in value, a decrease in value, or the value may remain the same.

Valid Reasons to Appeal	Invalid Reasons to Appeal
Market Value is substantially above or below the property’s actual market value.	Market Value has changed too much compared to the previous valuation.
Market Value is inconsistent with the market value of similar property.	Market value is different from construction cost or insurance value.
	Market value is just too high or low.
	Owner might not be financially able to pay the taxes.

 

Real Property Appeals

Items required before beginning:

• Parcel number - typically found on a Notice of Real Estate Assessed Value, Property Tax Bill, or some other correspondence you have received from the County
• Supporting documentation - appraisals, sales information, photos, etc., that existed January 1, 2017, through January 1, 2019

If you would like to appeal your real property value, you may either:

1. Submit an Appeal Online
2. Download an Appeal Form and Return it by Mail
3. Request an Appeal Form be Mailed to You (919-989-5130)

Mail completed Appeal Forms and Supporting Documentation to:

Johnston County Board of Equalization and Review
P.O. Box 368
Smithfield, NC 27577

Tax representatives and other non-attorneys must file a signed Power of Attorney prior to the Board of Equalization and Review hearing. You may obtain a Power of Attorney Form by calling the Tax Office at 919-989-5130 or download here.

 

Individual & Business Personal Property Appeals

2023 Individual & Business Personal Property Appeal Form

As per North Carolina General Statute 105-317.1(c), a taxpayer who owns personal property taxable in Johnston County may appeal the value, situs, or taxability of the property within 30 days of the date of the initial notice of value or within 30 days of the date on the tax notice. Upon receipt of a timely appeal, the Johnston County Tax Office will arrange a hearing with the Board of Equalization and Review. The taxpayer will be given the opportunity to present any evidence or argument that supports their appeal. The Tax Office will provide notice to the taxpayer of the board's decision.

 

Mail completed Personal Property Appeal forms and supporting documentation to:
Johnston County Tax Administration
Attn: Personal Property Appeals
PO Box 368
Smithfield, NC 27577