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

Appealing Tax Values

Appealing to the Board of Equalization and Review

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, beginning in January and ending on the date that the Board of Equalization adjourns, taxpayers have the opportunity to appeal real property valuations. The Board of Equalization and Review will adjourn at 5:00 PM, April 25, 2024 and will no longer accept 2024 real property value appeals after that date.

 

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.

 

 

Real Property Appeals

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

 

 

If you would like to appeal your real property value, you may either:

 

 

 

 

 

 

 

  • Request an Appeal Form be Mailed to You (919-989-5130)

 

 

 

Mail completed 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.