All property owners have the right to appeal their values. The property owner is responsible for supplying information which supports his or her opinion of market value for the property in question. Such information may include a recent appraisal, perk tests or sale price (sold prior to 1/1/2024) of comparable properties.
Appeal Process:
There are three (3) main levels of the Appeal Process.
- Informal Review - This is an informal appeal with the Tax Office. This provides for a discussion about your property’s characteristics. If you are not satisfied with the results of this meeting or phone call, you may appeal to the Board of Equalization and Review.
- Formal Appeal - This is a hearing, made by appointment only, before the Wilson County Board of Equalization and Review. If you are not satisfied with the results, you may then appeal to the North Carolina Property Tax Commission in Raleigh.
- PTC Appeal - This is a hearing made by appointment only before the North Carolina Property Tax Commission in Raleigh, North Carolina. Legal representation is required for this level.
Please note a change in value can only be considered if the real property owner can provide the appropriate documentation/evidence that the appraised value is substantially over or under market value.
Acceptable documentation should be:
- Recent appraisals (prior to 1/1/2024), market analysis or sales contracts
- Copies of surveys or land perk tests
- Photographs of any major structural damage or needed repairs
- Data on recent sales of comparable properties in the same area sold prior to 1/1/2024
Attention: Before submitting an appeal, please check out the Comper for Citizen information below.
Additional Appeal Methods
North Carolina Appeals Court
The taxpayer will receive a 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 judgement 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.
