Frequently Asked Questions

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.)

There are three levels of the Appeals Process:

1. 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.
2. 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.
3. 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.

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.