Almost one in four North Carolina counties are revaluing property this year for property tax purposes. Filing an appeal in the revaluation year will maximize the savings from any successful appeal.
The first step in the property tax appeal process in North Carolina is an appeal to the local county Board of Equalization and Review (BER). In order to be timely, this appeal must be filed by the “adjournment date” of the BER. Most people interpret the BER adjournment date to mean the date that the BER stops hearing appeals. However, in this case, the adjournment date is just an artificial date that simply represents the deadline for filing appeals. Don’t fret — the BER will continue to meet after the “adjournment date” to hear appeals that were timely filed.
The adjournment date varies from county to county and may vary in a particular county from year to year. The BER cannot begin meeting before the first Monday in April, and the adjournment date cannot be later than June 30.
According to our research, the BER appeal deadlines for the 24 counties revaluing in 2021 are as follows:
Alleghany April 21
Buncombe April 14
Caldwell May 6
Caswell April 19
Chatham May 6
Cleveland (Not set)
Columbus April 15
Currituck (Not set)
Davidson April 26
Davie April 27
Forsyth June 30
Greene April 19
Haywood May 1
Jackson April 30
New Hanover May 11
Orange June 30
Person April 12
Polk April 22
Stanly May 1
Stokes May 17
Surry April 26
Swain April 10
Transylvania May 3
Union May 27
For more information about property tax revaluations and appeals in North Carolina, check out our 2021 Guide to NC Commercial Property Tax Revaluation.
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