What is the appeal process?

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.

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1. What if I don’t agree with my new value?
2. What is the appeal process?
3. When is the deadline to appeal my 2023 assessed value?
4. When is the deadline to appeal my 2023 assessed value?