Appealing Tax Values

Appealing 2026 Real Property Values

North Carolina General Statutes 105-283 and 105-286 require counties to reappraise all real property at its true market value.

Johnston County's current revaluation is effective as of January 1, 2025.

 

Appeals to the Board of Equalization and Review are now open. The Board of Equalization and Review will adjourn at 5:00 PM, April 28, 2026 and will no longer accept 2026 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, 2025. 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 valid 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 no change in value.

 

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 from construction cost or insurance value.
Square footage is incorrect.	Market value is just too high or low.
Tax records do not reflect characteristics of the property.	Owner might not be financially able to pay the taxes.

 

Real Property Appeals

Items required before beginning:

• Parcel number - can be found on a Notice of Assessed Value, Property Tax Bill, or some other correspondence you have received from the Tax Office
• Supporting documentation - appraisals, sales information, photos, etc., that existed January 1, 2023, through January 1, 2025

If you would like to appeal your real property value, you may do one of the following:

1. Submit an Appeal Online
2. Download an Appeal Form and Return it by Mail
3. Request an Appeal Form be Mailed to You (919-989-5130)

Mail completed Appeal Forms and Supporting Documentation to:

Johnston County Tax Administration
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 from the forms page.