Appealing Tax Values

Wake County Tax Administration assigns values to registered motor vehicles, personal property, business property, and real estate. Real Estate appeals are handled in other articles.

Below are the guidelines for appealing the value of licensed motor vehicles.

Registered Motor Vehicles

Licensed motor vehicles are valued at retail market value for property tax purposes, based on the North Carolina Vehicle Valuation Manual. This value reflects the price a consumer would pay at a dealer, including all accessories. Vehicles are not valued using wholesale, trade-in, blue book, or private-party prices.

When Can You Appeal?

You may request a value adjustment if you can provide documentation showing factors that significantly reduce retail value, such as:

• High mileage
• Significant body or frame damage
• Excessively worn interior
• Other major damage (normal wear and tear does not qualify)

Acceptable Documentation

• Bill of sale showing purchase price from a local dealer for newly purchased vehicles.
• An appraisal at retail market value in North Carolina as of January 1 of the tax year
• For vehicles less than eight years old: proof of high mileage (inspection report, oil change receipt, etc.)
• Repair estimates for significant damage

Not Accepted

• Wholesale, trade-in, or private-party values from websites or publications
• Dealer trade-in or wholesale appraisals
• Written offers from a dealer to purchase your vehicle
• Bill of sale from a private seller

Deadline

Appeals and supporting documentation must be submitted within 30 days of the due date printed on your notice.

Submit Your Appeal

You can easily submit your appeal and upload supporting documents online:
Start Here - https://wake.gov/vehiclehelp

Individual & Business Personal Property Appeals

Under North Carolina General Statute 105-317.1(c), if you own taxable personal property in Wake County, you may appeal the value, location (situs), or taxability of your property.

Key Deadlines:

• You must file your appeal within 30 days of the date on your initial notice of value.
• If you did not receive a separate notice, your tax bill counts as your notice.

What Happens After You Appeal:

1. Wake County Tax Administration will schedule a conference with you to review your evidence and arguments.
   • A conference can be in person, by phone, or through email communication.
2. After the conference, the tax office will contact you with its decision within 30 days.
3. If you disagree with the decision, you have 30 days from that notice to request a review by:
   • The Board of Equalization and Review, or
   • The Board of County Commissioners (if the first board is not in session).
4. Your request for review must be in writing, unless you made it during the conference.

Mail Your Appeal and Supporting Documents To:

Wake County Tax Administration
Attention: Property Appeal
P.O. Box 2331
Raleigh, NC 27602