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Types of Appeals:
Property owners can appeal county-assessed real estate values beginning January 1 each year. The deadline for appealing a value each year is the day the Board of Equalization and Review adjourns, which can be as early as April 1.
Please note: Brunswick County assessed real estate values reflect the market value as of January 1, 2023. Any inflation, deflation or other economic changes occurring after this date do not affect the county's assessed value of the property and cannot be lawfully considered when reviewing the value for adjustment.
The first step in appealing is typically an informal review. This initial review is performed by a county real estate appraiser who will thoroughly review and consider your appeal. Once you are notified of the results of the review, you have the option of accepting the recommendation or appealing further. An informal review may be initiated by filing an appeal online.
Please note that you will first need your parcel number and also be required to supply some specific information related to the property you are appealing. This information can be found on your valuation notice if you have it or you can search for your tax record online.
Taxpayers May Appeal for the Following Reasons:
- New Value is significantly higher or lower than the actual fair market value
- New Value is inconsistent with the values of similar properties
Appeals Cannot Be Considered for the Following Reasons:
- Percentage Increase or Decrease from previous assessed value
- Percentage Increase or Decrease as compared to any area's average increase or decrease (county, region, area, neighborhood…etc.)
- Your financial ability to pay any anticipated tax (Note: An increase or decrease in value does not mean you will pay more or less tax)
A taxpayer who owns taxable personal property may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last known address, then the tax bill serves as notice of the value of the personal property.
Upon receipt of a timely appeal, the Brunswick County Tax Office will afford the taxpayer the opportunity to present any evidence or argument regarding the value, situs, or taxability of the property. The tax office will speak with the taxpayer, review the appeal and any documentation and then provide notice to the taxpayer of its final decision. Once you are notified, you have the option of accepting the recommendation or appealing further.
To initiate an appeal of personal property, call us at 910-253-2829.
Licensed motor vehicles are valued at retail for property tax purposes. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of retail. Classified motor vehicles are not valued at wholesale, blue book or private party asking price for property tax purposes. Sales transactions between private buyers and sellers and internet valuation look-up websites typically reflect these levels of trade.
Value adjustments may be necessary if the owner can document high mileage, significant body or frame damage, excessively worn interior or other damage that may significantly reduce the retail value. Normal wear and tear will not be considered.
Licensed vehicle value appeals and supporting documentation must be made within 30 days of the due date printed on the notice.
To initiate an appeal of a registered motor vehicle call us at 910-253-2829.
If you are unable to resolve your appeal directly with the Tax Assessor's office, you would need to then formally appeal to the County Board of Equalization and Review (BOER). This is a special board appointed by the County Commissioners and consists of Brunswick County residents.
To initiate a BOER appeal, you may also use the Online Appeal Form or call us at 910-253-2811.
Please note - Per North Carolina law, real property appeals must be received by the Tax Office prior to the adjournment of the Board, this can be as early as April 1st.
- What if I don’t agree with my new value?
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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 recent sale price (typically 12 to 18 months prior of the January 1 2023 effective date) of comparable properties.
If you wish to prove that your value is different from the amount stated on the notice, you can submit an appeal to our Tax Department. You may do this online, by mail, or in-person. Call 910-253-2829 for more details.
Valid Reasons to Appeal Your Value:
- Property value is significantly higher or lower than its actual fair market value as of January 1, 2023.
- Property value is inconsistent with the values of similar properties.
Invalid Reasons to Appeal Your Value:
- Percentage increase or decrease from the previous assessed value.
- Percentage increase or decrease as compared to any area's average increase or decrease (county, region, area, neighborhood, etc.)
- Your financial ability to pay any anticipated tax. (Note: An increase or decrease in value does not mean you will pay more or less taxes.)
- What is the appeal process?
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There are three levels of the Appeals 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 Brunswick 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.
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, 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 January 1 2023
Unacceptable documentation:
- Generic economic data, indices, or media stories
- Information that is not specific to your property or neighborhood
- Information from after January 1, 2023
In order to process appeals most efficiently, the appeals will be completed in the order that the signed appeal form is received. Unscheduled appointments and phone calls create delays in the processing of appeals, therefore it is advised and encouraged to sign and submit the appeal form to ensure the opportunity to appeal is not missed and that it is correctly documented.
- When is the deadline to appeal my assessed value?
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The final date to request an appeal for Real Property values will be when the Board of Equalization and Review adjourns, which varies from year to year but can be in very early April.
However, individuals are encouraged to contact the Tax Office as soon as possible for any questions related to an appeal and you may file an Informal Appeal directly with the Tax Assessor as early as January. Call 910-253-2829 for more details.