Appealing Tax Values - Individual & Business Property

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