Tax Administration places values on registered motor vehicles, personal property, business property, and real estate. View what documentation may be submitted and what the deadlines are to appeal by property tax type.
Real Estate
Wake County real estate values reflect the market value as of the most recent countywide revaluation, which was effective January 1, 2024. Please note that changes in market or economic conditions occurring after January 1, 2024, or adopted property tax rates, cannot be lawfully considered when reviewing the assessed value for adjustments and will not affect the county’s value of the property. Learn more about the revaluation process and effective dates.
Property owners may appeal county appraised real estate values to the Board of Equalization and Review (BOER) beginning January 1 each year. Annually, the Board of Commissioners adopts a resolution establishing the date that BOER adjourns from receiving real estate value appeals; the adjournment day is typically in early to mid-April. The only appeal request that can be accepted after the BOER adjourns is from a property owner whose county appraised real estate value was changed, and notification of the change was not issued until after the BOER adjournment date. The appeal deadline for this status is December 31.
To learn more about how to appeal real estate property values and file an appeal online, please visit our Tax Portal.
Real Estate Appeal Process
Formal Review Process
Property owners may formally appeal to the Board of Equalization and Review (BOER). This is a special board appointed by the County Commissioners and consists of Wake County residents with knowledge of local real estate values. Please note that changes in market or economic conditions occurring after the effective date of the last revaluation, which was January 1, 2024, or adopted property tax rates, cannot be lawfully considered when reviewing the appraised value for adjustment.
Appeals must be received prior to the adjournment of the BOER, which is usually in early to mid-April. The Board of Commissioners (BOC) typically establishes the date for which the BOER adjourns from receiving real estate value appeals at a Board meeting in February of each year.
To file an appeal online or to print an appeal form to complete and return by mail, visit the Tax Portal and select the option for Create Board of Equalization Appeal. An access code is required to create, print, or review an appeal. To obtain an access code, submit a request form at https://wake.gov/rehelp, email your request to realproperty@wake.gov , or call our office at 919-856-5400. Requests should include the tax account number, owner name(s), and property location.
Notification of your scheduled hearing date and time to appear before the BOER will be sent via regular USPS mail. A copy of Frequently Asked Questions About Appeal Hearings has additional information that taxpayers may find useful about formal BOER hearings.
After the Formal Review Process
Following a hearing with the BOER, property owners may appeal to the North Carolina Property Tax Commission should they remain in disagreement with the value of the real estate. The Commission is composed of five members; three appointed by the Governor and two of whom are appointed by the General Assembly. Applications for hearings must be filed with the North Carolina Property Tax Commission within thirty (30) days after the BOER has mailed notice of its decision. Appeals of Commission decisions are made to the North Carolina Court of Appeals and are based on hearing records.
Information to assist you in deciding whether to file an appeal is available on the Tax Portal page. The site offers a publication of frequently asked questions related to the appeals process, as well as the ability to research sales, values, and physical characteristics of both your property and comparable properties. You may also file your appeal online.
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