Appeals of Property Assessment
There is an appeal process to assist property owners in presenting their concerns about property valuation.
Real estate appeals may be filed after January 1 until the adjournment of the Board of Equalization and Review (usually in May each year) or within 30 days of any value change notification with the Appraisal section in the Tax Assessor's Office. You may obtain a real estate appeal form here or contact our office to obtain one. All appeals will be reviewed by Franklin County appraisal staff.
Appeals that are not resolved by staff review will be scheduled to appear before the Franklin County Board of Equalization and Review after March 31, and if desired by the appellant, may appear before the NC State Property Tax Commission after the adjournment of the Board of Equalization and Review.
Should I appeal my value?
Appealable Issues versus Non-Appealable Issues
We take a "value snapshot" of the County as of January 1 each year. The effective date of the last revaluation was January 1, 2012. We appraise new construction, including remodeling, using the same appraisal manual and methods we used to appraise properties that were in existence for the 2012 Revaluation. This assures you that all Franklin County property owners are paying their fair share of annual tax dollars to the County and municipalities, and they are being assessed using the same standards.
The following reasons are among those having no legal basis for a reduction in value:
- Your tax bill is too high or is higher than before.
- You are retired and on a fixed income. (Contact the Tax Assessor's Office to see if you may qualify for property tax relief).
- Your property was annexed into the city.
- Your neighbor's value is less than yours, but you refuse to identify which property you are referring to.
- You built the house and/or the addition, garage, porch, etc. yourself for less than the assessed value.
- Your house was damaged by fire, wind, water, etc., but the damage was repaired before the next January 1st.
- Property values decreased after January 1, 2012.
- You paid less for the property than the appraised value after January 1, 2012.
The last two reasons above are governed by North Carolina General Statute 105-287 which states, in part:
"...In a year in which a general reappraisal... is not made, the assessor may not increase or decrease the appraised value... to recognize a change in value caused by:
(1) Normal, physical depreciation of the improvements;
(2) Inflation, deflation, or other economic changes affecting the county in general..."
The following reasons are among those that DO have a legal basis for a reduction in value:
- There is a listing of properties with similar design, age, condition, and square footage but with lower assessed values.
- There are sales of highly similar properties that occurred before January 1, 2012, but the selling price is significantly lower than the assessed values.
- The condition of the property is diminished on January 1 of the current tax year due to wind, water, fire, and property damage that has not been repaired (you will need to supply proof of when the damage occurred, that the damage has not been repaired, and provide pictures or a report).
- The land is not suitable for development due to denial for a septic permit, and a letter has been issued by the Health Department.
- Environmental cleanup costs have been documented and are required for the property.
The burden of proof to show that the value is incorrect and substantially overstated is the responsibility of the property owner or their approved representative by NC General Statutes.
Board of Equalization & Review Appeal Form - Real Estate Value Appeals may be submitted from January 1st of the calendar year until the Board of Equalization & Review adjourns (usually in May). Appeals may also be submitted within 30 days of any value change notice from this office.
Electronic Value Appeal - Appeals to the Board of Equalization & Review may also be submitted online. Electronic appeals have the same time requirements as the paper written appeal form listed above.