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, 2019. 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 using the link below.
Appeal Real Property Value: http://tax.brunsco.net/itsportal/appeal
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 by accessing the below link to Search for your record.
Search Tax Records: http://tax.brunsco.net/
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:
- 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.
Registered Motor Vehicles
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 web sites 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.
Board Of Equalization And Review
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 – http://tax.brunsco.net/itsportal/appeal 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.