Real Estate Appeals

This is an opportunity for the property owner and the appraiser to:

• exchange information
• review the characteristics of the property

The informal review process begins in January of each year. It ends when the Board of Equalization and review convenes. This occurs no earlier than the first Monday in April and not later than the first Monday in May.

You have two options to submit an appeal.

1. In Writing
   
   You can submit a written request for review either in person or by mail.
   
   You can submit a written request for review by bringing it to:
   
   Tax Revaluation Office
   Cabarrus County Government Center, First Floor
   65 Church Street S, Concord NC 28025
   
   You can submit a written request for review by mailing it to:
   
   Tax Revaluation Office
   PO Box 707
   Concord NC 28026-0707
   
   Remember to include supporting documentation.
   
   
2. Online
   
   Follow the instructions for processing an appeal online. Be sure to upload your supporting documentation. Fill out all information with a red asterisk.

Have received a Notice of Real Estate Assessed Value and wish to appeal the value? Complete the bottom half of the form in its entirely and returned it within 30 days from the date on the notice. Once the informal review is complete you will receive a Notice of Real Estate Assessed Value. You may accept the value as printed or appeal to the Board of Equalization and Review.

Board of Equalization and Review Appeals get initiated by sending a written request:

Cabarrus County Tax Revaluation
PO Box 707
Concord, NC 28026-0707

You can also file a request using our online system.

This request must be returned to the Office of the County Assessor:

• within 30 days of the date on the Notice of Real Estate Assessed Value letter
• anytime prior to the adjournment of the Board usually occurring in late April

Adjournment dates gets advertised in the local newspaper. This occurs in late April.

Upon receipt, you and the county appraiser will have one more opportunity to review your case. You must complete an Application for Hearing Form. Return the form in a timely manner. After discussions, you will be notified of the date of your appointment before the Board.

The Board members are appointed by the County Commissioners. They are citizens of Cabarrus County who are familiar with the local real estate market. You and the county appraiser are given an opportunity to present evidence to the Board. The Board members get an opportunity to ask questions to gather more information. After the Board members have heard and discussed the case; they will make a ruling. A decision letter gets mailed after the hearing. You will received the decision letter within 30 days of the hearing. You may accept the value as printed or appeal to the NC Property Tax Commission.

Are still unsatisfied after receiving the Board of Equalization and Review decision? You may appeal to the NC Property Tax Commission. Applications must be filed within thirty days. The thirty days are from the date of the Notice of Decision of the Board of Equalization and Review.

The NC Property Tax Commission consists of five members. Three are appointed by the Governor, and two are appointed by the NC General Assembly. The Commissions objective is to hear and render decisions. These decisions are based on property tax issues between the County and the taxpayer. The hearing is similar to a trial court without a jury. Review all instructions in advance.

These two additional appeal options are much more formal. They require a NC licensed attorney to represent the client.