HomeContact UsSearch
Welcome to the Johnston County, North Carolina Tax Administration Office.  Tax Administrator is Sheila Garner

 

Appealing Tax Values

Real Property Valuation Appeals

North Carolina General Statutes 105-283 and 105-286 require counties to reappraise all real property at its true market value once every eight (8) years.

Johnston County's current revaluation is effective as of January 1, 2019.

Should I Appeal the Market Value of My Property?

The 2019 Revaluation Notice of Assessed Value will mail on December 31, 2018.  There are often issues other than the market value that concern property owners, such as the amount of change from the last assessment and how much the expected taxes will be.  While these are understandable concerns, the only issue the tax office can address is the market value of your property.  Remember, this value should be comparable to the actual market value of your property as of January 1, 2019.

After carefully reviewing your notice, you may still have questions or concerns regarding the new market value that may cause you to consider an appeal.


Valid Reasons to Appeal

Invalid Reasons to Appeal

Market Value is substantially above or below the
actual market value of the property.


Market Value has changed too much compared to the
previous valuation.


Market Value is inconsistent with the market value
of similar property.


Market value is different than construction cost or
insurance value.

 

Market value is just too high or low.

 

Owner might not be financially able to pay the taxes.

 



In a reappraisal year, like 2019, Johnston County offers informal reviews prior to accepting formal appeals to the Board of Equalization and Review. We have mailed informal appeal decision letters.

Appealing to the Board of Equalization and Review

Items required before beginning:

  • Parcel number - typically found on a Notice of Real Estate Assessed Value, Property Tax Bill or some other correspondence you have received from the County
  • Supporting documentation - appraisals, sales information, photos, etc., that existed January 1, 2017, through January 1, 2019

The Board cannot give an appeal proper consideration unless the appellant submits factual information in support of the appellant’s contentions of being incorrectly assessed.

If you would like to request an informal review, you may either:

  1. File a formal appeal online at the Taxpayer Portal (available Monday March 25, 2019),
  2. Download a formal Appeal Form here,
  3. Request an Appeal Form be mailed to you by calling 919-989-5130.

  4. Mail completed Informal Appeal forms and supporting documentation to:

    Johnston County Tax Office
    P.O. Box 368
    Smithfield, NC 27577

Tax representatives and other non-attorneys must file a signed Power of Attorney prior to the Board of Equalization and Review hearing. You may obtain a Power of Attorney Form by calling the Tax Office at 919-989-5130 or download here.

Formal appeals must be received before 5:00PM, April 25, 2019.

Appealing the market value may result in an increase in value, a decrease in value, or the value may remain the same.

 

 Individual & Business Personal Property Appeals

2018 Individual & Business Personal Property Appeal Form

As per North Carolina General Statute 105-317.1(c), a taxpayer who owns personal property taxable in Johnston County may appeal the value, situs, or taxability of the property within 30 days of the date of the initial notice of value or within 30 days of the date on the tax notice. Upon receipt of a timely appeal, the Johnston County Tax Office will arrange a hearing with the Board of Equalization and Review. The taxpayer will be given the opportunity to present any evidence or argument that supports their appeal. The Tax Office will provide notice to the taxpayer of the board's decision.

Mail completed Personal Property Appeal forms and supporting documentation to:
Johnston County Tax Administration
Attn: Personal Property Appeals
PO Box 368
Smithfield, NC 27577