North Carolina law requires counties to revalue all property in the county at least once every 8 years. Many counties revalue on a 4 year cycle. Because successful tax appeals are good only for the current year and future years until the next revaluation, and not good for prior years, it is important to appeal in the year of revaluation to get the biggest bang for your buck. Not all counties revalue in the same year. As stated in an earlier blog, 12 NC counties are revaluing in 2022.
In order to preserve a right to appeal, a property owner must appeal his value to the county Board of Equalization and Review [BER] before the appeal deadline. The appeal deadlines vary from county to county.
Set forth below are the BER appeal deadlines for some of the counties revaluing in 2022. Be attentive to these deadlines if you have property in these counties:
- Guilford May 16
- Onslow June 10
- Watauga April 26