Formal Appeals Process
- After January 1st, the property owner completes the Appeal to Franklin County Board of Equalization and Review form. The completed form, along with all supporting documentation attached, should be returned to the Tax Assessor's Office prior to April. According to North Carolina General Statutes, the burden of proof of a substantial overstatement of value falls on the taxpayer. The Statutes do not allow appeals to be based on current market values unless it is a revaluation year. Franklin County last conducted a revaluation in 2012. If you need more information on the methodology used to assess your property, please contact us and schedule an appointment.
- Adjustments to values will be made when possible on the basis of the evidence presented by information review prior to the Board of Equalization and Review (BE&R). If an acceptable value adjustment is not possible, an appointment and appearance are scheduled for the BE&R. The ruling is communicated to the appellant through the mail after the adjournment of the BE&R. Note: Formal appeals filed after the adjournment of the Board of Equalization and Review will be heard the following tax year.
- The property owner either accepts the ruling from the BE&R or has the option to further appeal to the NC State Property Tax Commission. To submit a formal appeal to the Property Tax Commission, the resident must appeal to the Property Tax Commission within 30 days of the notification from the Board of Equalization and Review.