Tax Code Reference
Effective Rate: 0.66%
North Carolina
Property Tax Code
North Carolina General Statutes — Chapter 105 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in North Carolina.
Quick Facts
Assessment Authority
County Tax Assessor
Appeal Board
County Board of Equalization and Review
Assessment Ratio
100% of true value
Assessment Cycle
Annual (reappraisal every 4–8 years)
Appeal Deadline
Before the County Board of Equalization and Review adjourns — a county-specific date, not a 30-day clock
Assessment System
Governing CodeNorth Carolina General Statutes — Chapter 105 (Taxation)
Assessment AuthorityCounty Tax Assessor
Assessment Ratio100% of true value
Assessment CycleAnnual (reappraisal every 4–8 years)
Appeal System
Appeal BoardCounty Board of Equalization and Review / Property Tax Commission
Appeal DeadlineBefore the County Board of Equalization and Review adjourns — a county-specific date, not a 30-day clock
Key Notes for North Carolina
North Carolina conducts reappraisals every 4–8 years (counties choose). The Board of Equalization and Review meets in the spring. The Elderly/Disabled Homestead Exclusion is very generous.
Hearing Types Available
1
Informal review2
Board of Equalization and Review3
Property Tax Commission4
Court of AppealsValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of exclusion