Appealing Tax Values - Registered Motor Vehicles

Appealing Tax Values

Wake County Tax Administration assigns values to registered motor vehicles, personal property, business property, and real estate. 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

Wake County Tax Administration cannot recommend or endorse a specific appraisal company or vendor. However, you may independently search for an automotive appraisal professional or service that provides written retail market-value appraisals.

When requesting an appraisal, please explain that it is for a North Carolina property-tax appeal and must reflect the vehicle’s retail market value as of the applicable valuation date. Trade-in, wholesale, private-party, and current asking-price values are not considered retail market-value appraisals for property-tax purposes.

Depending on the reason for the appeal, other supporting documentation may include:

• A North Carolina vehicle inspection receipt or statement showing the recorded mileage
• Clear photographs showing the vehicle’s condition or damage
• Itemized estimates for existing damage or repairs that have not yet been completed
• Insurance documents, salvage records, or other records describing the vehicle’s condition
• Maintenance or service records relevant to the condition being appealed

Documentation should identify the vehicle and, when possible, reflect its mileage or condition as of the applicable valuation date. Submitting an appraisal or other documentation does not automatically guarantee an adjustment. All relevant information will be reviewed before a determination is made.

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.

Related Links:

Motor Vehicle Online Help Center - https://wake.gov/vehiclehelp