Keep what the county already over-collected.
Most North Carolina homeowners who appeal pull the record card, walk it line by line, and recover what the county took in error — the refund isn't a favor, it's an adjustment. The filing window runs 30 days from the date the property tax assessment notice was mailed — the N.C.G.S. § 105-322 window the county Board of Equalization and Review enforces, with the North Carolina Property Tax Commission (N.C.G.S. § 105-241.1) on further review. The packet walks one homeowner through pulling the record card, building a defended packet, and showing up to the county BOE hearing prepared. Pay $37 once. Keep every dollar of the savings.
Pick the right county — the deadline on this page updates with the URL.
Land on /north-carolina?county=Mecklenburg (or Wake, Guilford, Forsyth, Durham, Cumberland, Buncombe, New Hanover, Gaston) to see that county’s N.C.G.S. § 105-322 filing window. Every other North Carolina county ships “data pending” rather than a manufactured countdown.
Three steps. One North Carolina appeal.
- 01Step 1
The property tax assessment notice arrives
North Carolina county tax assessors mail the annual notice of property tax assessment in early January each cycle. The 30-day appeal window per N.C.G.S. § 105-322 runs from the date the notice was mailed — not from the start of the tax year. The deadline on this page is keyed to that citation, with the published county BOE calendar called out in plain prose.
- 02Step 2
Build the packet
The packet is sequenced the way you actually build the appeal: walk the county record card, pull three comps, draft the right letter (equalization, value, or factual error), slot the whole case into the evidence-packet template. North Carolina county Boards of Equalization and Review accept the filing by mail, online through the county portal where supported, or in person at the courthouse clerk’s office.
- 03Step 3
File before the deadline and show up
Submit the appeal before the 30-day § 105-322 window closes. County BOE sittings are published — most Triangle and Mecklenburg counties run January through March, but each county sets its own calendar. Then read the four-line script once the morning of the hearing, bring the packet, and answer the objections as rehearsed — not improvised. The morning-of packet is what the BOE chair flips through first.
The four moving parts.
Every North Carolina county BOE appeal runs through the same four checkpoints. The packet targets each one, so the file the board reads is built the way the procedure expects.
- Appeal body01
Board of Equalization and Review (county)
Every North Carolina county convenes its own Board of Equalization and Review — typically three freeholders plus a clerk, meeting in person at the county courthouse on the published county calendar. The same BOE hears every appeal in the county for that cycle. After a denial, the further-review body is the North Carolina Property Tax Commission under N.C.G.S. § 105-241.1.
- Procedural grounds02
Equalization, value, factual error
Three grounds carry almost every winning North Carolina case: equalization (your assessed value is out of line with comparable parcels in the same neighborhood code), value (your assessed value is above fair market value as of the assessment date), and factual error — wrong square footage, misgraded condition, an outbuilding counted twice. The packet ships separate templates for each; equalization and value are the most common.
- Filing window03
30 days after the notice
Per N.C.G.S. § 105-322, an appeal of any property tax assessment must be filed within 30 days of the date the notice of the property tax assessment was given — which, in practice, is the date the county assessor mailed it. North Carolina county BOE calendars are set per county: Mecklenburg and the Triangle counties typically sit January–March; Mountain counties (Buncombe, and the rest of the western counties) run their own windows. The § 105-322 30-day rule binds for all of them.
- Hearing format04
In-person at the county courthouse
Hearings run on the county-published calendar — most counties schedule during the early cycle (January through April for the Triangle and Mecklenburg). The packet is what the BOE reads first; bring it bound, tabbed, paginated. The board will walk the comps with you and respond to the assessor’s evidence on the record. After a denial, the packet ships notes for further review under N.C.G.S. § 105-241.1.
The five things North Carolina
homeowners ask first.
The same questions come up before the appeal — and the same honest answers apply to a § 105-322 BOE appeal as anywhere else.
The five things people
ask before filing.
Read this once before paying. The same questions show up every time — and the honest answer to each is below.
Pay $37 once. Keep every dollar of the savings.
Start at the $37 packet and pay by card. Toggle the +$17 hearing-script bump on the way to Stripe if you want the four-objection rehearse sheet included.
What the North Carolina kit covers
- · A North Carolina-record-card audit checklist.
- · Comps worksheet + free comp sources list.
- · Three appeal-letter templates (equalization / value / factual error).
- · Evidence-packet template, BOE-formatted.
- · N.C.G.S. § 105-322 deadline guide for North Carolina counties.
Questions first? overruled-2@polsia.app
Back to the broader kit → /#kit
Not legal advice. Overruled ships information and templates — checklist, worksheet, letter forms, evidence-packet template, and an N.C.G.S. § 105-322 filing-window guide — so you can prepare and represent yourself at a county Board of Equalization and Review hearing. The further-review body on a denial is the North Carolina Property Tax Commission under N.C.G.S. § 105-241.1. It is not a substitute for a property tax attorney, especially for rentals, multi-property, commercial, or matters in active litigation. Paid firms typically take a percentage of your first-year savings; the packet exists so that money stays yours.