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

 

Real Property Value 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.

Each year, in January, taxpayers have the opportunity to appeal real property valuations.  The Board of Equalization of Review adjourned on April 25, 2019 from accepting 2019 real property value appeals.  We will begin accepting real property market value appeals again in January of 2020.

 

Should I Appeal the Market Value of My Property?

The assessed value of real property should be comparable to the actual market value of such property as of January 1, 2019.  If you do not agree with the market value assigned to your property, you may want to consider appealing the valuation.  The following table will assist you in determining whether you have legitimate concerns that justify a review of the property value.  Appealing the market value may result in an increase in value, a decrease in value, or the value may remain the same.

 


Valid Reasons to Appeal


Invalid Reasons to Appeal

 

Market Value is substantially above or below

the property’s actual market value.

 

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 from

construction cost or insurance value.

 

 

Market value is just too high or low.

 

 

 Owner might not be financially able to pay the taxes. 

 

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 a formal appeal, you may either:

    1. File a formal appeal online at the Taxpayer Portal (Available January 2020)
    2. Download an Appeal Form (Available January 2020)
    3. Request a formal Appeal Form be mailed to you by calling 919-989-5130.

Mail completed formal Appeal Forms and supporting documentation to:

Johnston County Board of Equalization and Review
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.

 

 

Individual & Business Personal Property Appeals

2019 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