Appealing Tax Values
Real Property Valuation Appeals
2018 Real Property Appeal Form (Available March 2018)
Johnston County's real property values reflect the market value as of January 1, 2011. Any inflation, deflation or other economic changes occurring after this date do not affect the county's assessed value and cannot be lawfully considered when reviewing the value for adjustment. The January 1, 2011 assessed values remain in effect until the next county-wide revaluation, which is currently performed every eight years. Property owners can appeal county assessed real estate values beginning in February each year. The deadline for appealing a value is the day the Board of Equalization and Review adjourns, which is usually the first part of May. The only appeal request that can be accepted after the Board adjourns is from a property owner whose county assessed real estate value was changed and notification of the change was not issued until after the Board adjournment date. The appeal deadline for this status is December 31.
The Board of Equalization and Review is a special board appointed by the County Commissioners and consists of Johnston County residents with knowledge of local real estate values. You must complete and return the required appeal form to officially appeal to the Board of Equalization and Review. Once the completed appeal form is signed, dated, and received by our office, a member of our appraisal staff will review the appeal to determine if an adjustment is warranted. The appraiser's recommendations, will be added to the case file and the appeal will be scheduled to be heard by the Board. You will be notified of the date and time and you may appear before the Board if you desire to do so. After the hearing, you will be notified in writing of the Board's decision. The Board may lower the assessed value, increase the assessed value, or make no change to the assessed value. Property owner's who disagree with the Board's decision may appeal to the North Carolina Property Tax Commission. The Commission is composed of five members; three appointed by the Governor and one each by the Lieutenant Governor and the Speaker of the House. Applications for hearings must be filed with the North Carolina Property Tax Commission within thirty (30) days after the Board of Equalization and Review has mailed notice of its decision.
Mail completed Real Property Appeal forms and supporting documentation to:
Individual & Business Personal Property Appeals
2018 Individual & Business Property Appeal Form (Available August 2018)
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: