Tax Appeals

Guidelines for Taxpayers & Representatives

Please carefully review all of these guidelines before completing.

Submitting an Appeal

• A separate appeal form must be completed for each abstract being appealed.
• All applicable sections of the form must be completed.
• The form must be signed by the taxpayer or an authorized representative.
• An authorized representative must be a licensed attorney or someone with a Power of Attorney.
• Penalty appeals on unpaid bills must be filed within 30 days of the bill date.

Supporting Documentation

• Supporting documents should be submitted with the appeal form.
• Submitting the day before a hearing does not provide time for review and may delay your case.

Hearing Notices and Continuance Requests

• Taxpayers will receive a written notice of their BOER hearing about 30 days in advance.
• Continuance requests must be submitted within 10 days of the notice and include a written reason.
• If a continuance request is submitted within 10 days of the hearing, the case remains on the agenda and the Clerk will present the request to the Board for review at the hearing.
• Requests for hardship reasons made after the 10-day deadline may be granted only if the Clerk receives them more than 24 hours before the hearing.
• If the Board approves, the hearing will be rescheduled; if denied, the appeal will be heard based on previously submitted evidence.

Single Appeal Submissions

• Each abstract requires a separate appeal form.
• A valid Power of Attorney must be included if filing on another taxpayer’s behalf.
• The Assessor’s Office can provide a standard Power of Attorney form upon request.
• Incomplete submissions may delay processing. Complete cases are prioritized.

Common issues that delay review:

• Incomplete forms (e.g., no stated opinion of value)
• Missing Power of Attorney
• No supporting documentation (e.g., photos, comps, income data)
• Duplicate appeals from multiple representatives

Bulk Appeal Submissions

• 15 or more appeals submitted at once are considered bulk submissions.
• Each abstract still requires its own appeal form; spreadsheets are no longer accepted.
• Abstracts under the same ownership can be listed on a single Power of Attorney.
• Complete bulk submissions are prioritized over incomplete ones.

Common issues that delay review:

• Using spreadsheets instead of official forms
• Missing Power of Attorney documents
• Lack of documentation across all submissions
• Duplicate appeals submitted by multiple representatives

Verification Responsibility

Tax representatives must verify they are authorized to act on behalf of the property owner before submitting an appeal. Duplicate appeals from different representatives may result in processing delays as the Assessor’s Office verifies authorization.

Submit a Personal Property Review/Appeal Form Online Now

Before Submitting a Real Property Appeals 

Appeals during revaluation years can only be filed after you receive your Notice of Value.

How to Appeal:

Under NCGS § 105‑322, Pitt County taxpayers can appeal their property’s appraisal or listing to the Board of Equalization and Review (BOER) . Appeals must be filed with the Pitt County Assessor’s Office before the Board’s adjournment date, which was April 24, 2025. All timely appeals will be heard. If you received a notice of value change, you have until the later of the Board’s adjournment date or the “Last Date to Appeal” on your notice.

Your Responsibility:

You must prove your property’s assessed value is incorrect and that the tax value exceeds its fair market value. To check your property details, visit the Property Records Section and review your Property Record Card.

Adjustments in Non-Revaluation Years

In years without revaluation, Pitt County generally carries forward last year’s value unless a change is required under NCGS § 105-287(a), such as:

• Correcting clerical or math errors
• Amending appraisal errors from Schedule of Values misapplication
• Accounting for physical changes (new construction, remodels, demolitions, permitted improvements)
• Recognizing changes in legally permitted property use

Review NCGS § 105-287(a) Now

In a year in which a general reappraisal of real property is not made, the assessor may not increase or decrease the appraised value of real property, as determined under NCGS §. 105-286, to recognize a change in value caused by:

• Normal, physical depreciation of improvements;
• Inflation, deflation, or other economic changes affecting the county in general; or
• Betterments to the property made by:
  • Repainting buildings or other structures;
  • Terracing or other methods of soil conservation;
  • Landscape gardening;
  • Protecting forests against fire; or
  • Impounding water on marshland for non-commercial purposes to preserve or enhance the natural habitat of wildlife.

How to File Your Appeal

• Complete and sign the Appeal Form — available for download and fillable electronically.
• Submit appeal, with supporting documentation, by email, mail or in person:
  • Email: taxadmin.appeals@pittcountync.gov
  • Mail: Pitt County Real Property Appeals, 110 S Evans St, Greenville NC 27858
  • In Person: Pitt County Assessor’s Office, same address
  • Online: Real Property Appeal Form
• If someone other than you or your attorney represents you, include a signed Power of Attorney form.

Hearing Process and Continuances

• You will be notified by mail about your hearing date and time, usually 30 days before the hearing.
• You may attend in person or be represented by legal counsel.
• Hearing schedules are set in advance, so flexibility is limited.
• Requests to postpone (continuances) must be made in writing within 10 days of the hearing notice.
• Multiple continuance requests may be denied.

Untimely Appeals

• Appeals filed after the Board’s adjournment date are considered untimely and will not be heard.
• A separate hearing will be held only to determine if your appeal was filed on time; the appeal itself will not be considered.
• You or your agent should be present and prepared to explain why the appeal was late.
• If the Board finds the appeal was timely, a new hearing will be scheduled to review the appeal.

Procedures to Real Property Formal Appeals Form (in a Non-Reappraisal Year)

Please carefully review all of these guidelines before completing the 
Real Property Appeal Form

How to File

• Submit a separate appeal form for each parcel.
• The form must be completed and signed by the taxpayer or an authorized representative (attorney or person with a valid Power of Attorney).
• Supporting documents must be submitted with the form or within 30 days of appeal filing.

Deadlines

• Appeals must be filed before the Board of Equalization and Review (BOER) adjourns.
• If you received a Notice of Value Change, you may appeal by the later of the Board's adjournment date or the "Last Date to Appeal" stated in the notice.

Burden of Proof

• The taxpayer must show that the assessed value is incorrect and significantly exceeds fair market value.
• In non-revaluation years, changes may occur only under NCGS 105-287(a), including:
  • Fixing clerical or mathematical errors
  • Adjusting appraisal errors (misapplied Schedule of Values)
  • Accounting for physical changes (construction, demolition, improvements)
  • Recognizing legal changes to property use

Legal Standard

State law assumes the County’s value is correct. Taxpayers must present clear and convincing evidence that:

• The assessor used an arbitrary or illegal valuation method
• And the tax value significantly exceeds true market value

Reference: In re AMP, Inc., 287 N.C. 547 (1975)

Supporting Documentation

• Documents must be submitted with the appeal or within 45 days.
• Late submissions may result in a recommendation of “No Change in Value.”

Hearing Process

• Taxpayers will be notified of the hearing date about 30 days in advance.
• Appear in person or be represented by legal counsel.
• If a value change is agreed upon, a signed letter will be submitted to the Board without a hearing.
• If the Board rejects the agreement, a new hearing will be scheduled.

Continuance Requests

• Must be submitted within 10 days of the hearing notice.
• Late requests (fewer than 24 hours before the hearing) may be denied unless due to documented hardship.
• If denied, the Board will proceed with the appeal based on submitted evidence.

Tax Representative Guidelines

Single Submissions

• Each appeal must include a complete form and valid Power of Attorney.
• Delays may occur for:
  • Incomplete forms
  • Missing Power of Attorney
  • Missing documentation
  • Duplicate appeals by different representatives

Bulk Submissions

• Defined as 25 or more appeals submitted together.
• Each appeal still requires its own form.
• Spreadsheets are not accepted for filing.
• Appeals with complete documentation will be prioritized.

Verification

• Tax representatives must verify authorization with property owners before filing.
• Duplicate submissions by different representatives will delay processing.

Submit an Real Property Appeal Form Now

Application of Registered Motor Vehicle Informal Review

Please carefully review all of these procedures before completing.
Submit the Registered Motor Vehicle Informal Review Form

Citizens may appeal the value of a vehicle within 30 days of the due-date.

A proration may be requested if the vehicle is no longer owned.

Valuations for motor vehicles in the State of North Carolina are furnished by a single source to the North Carolina Department of Revenue to be used by all County Assessors to ensure uniformity. The company also provides valuation schedules to the Department of Motor Vehicles. The valuation schedules used are established by market research which includes the most recognized vehicle marketing pricing guides, as well as canvassing the local markets in North Carolina.

The Schedule of Values has an effective date of January 1st of the year in which your bill is due/registration renewal is due. The Assessor’s statutory requirement is to place fair market value (considered to be the retail value) on motor vehicles as of January 1st of each year. When comparing or consulting other vehicle pricing guides, please refer to the month of January when considering the market value of your vehicle. An online resource such as Kelly Blue Book (KBB.com) does not provide true market values at retail price. When considering any information furnished by you regarding the value of the motor vehicle, the Assessor will approach the valuation with consideration of the complete market, making adjustments for those items that affect the value of your motor vehicle.

Pursuant to the North Carolina General Statute 105-330.2(b):

Value: An Assessor must appraise a classified motor vehicle at its true value in money as prescribed by G.S. 105-283. The sales price of a classified motor vehicle purchased from a dealer, including all accessories attached to the vehicle when it is delivered to the purchaser, is considered the true value of the vehicle, and the Assessor must appraise the vehicle at this value.

The vehicle, camper, or trailer must have been purchased from a dealer or company that is not/was not your employer or a family member's employer, friend, relative, or lessor of the vehicle prior to purchase. These are not considered an arm's length agreement and are not considered a market value sale. Please provide a copy of the Dealer Bill of Sale/Lease Agreement.

In order to make a reduction for high mileage on your current tax bill, we need documentation showing the odometer reading as close to January 1 of the year of your bill as possible. The average mileage of a vehicle is considered to be 15,000 miles per year. In order to receive a reduction for excessive mileage, your vehicle would have to have 10,001 miles over average. A copy of your safety inspection or mechanic's service report is acceptable and must include year, make, vehicle identification number, and date of service.

To consider making a value adjustment due to damages or substandard condition, we will need documentation such as an estimate of damage or other certification of substandard condition. The value is determined as of January 1 of the year the bill is due. Photos are required to be taken in the current year showing the condition, and at least one photo must show the tag/license plate on the vehicle. Repair estimates are also required. This calculation is for the current assessment only. Proof, including updated photos, may need to be provided each year you request consideration for adjustment due to damages or condition. If the damages have been repaired, a paid repair receipt is required for a permanent adjustment.

In order to qualify for a Salvage, Rebuilt, Total Loss, or Flood damage reduction of value, the vehicle's title MUST show accordingly. Insurance "write-offs," "buybacks," or "totaled" are not considered salvage vehicles and do not qualify for any reduction.

The JD Power Clean Retail value will always be considered when reviewed.

NCGS 105-330.9 designates "antique automobiles" as a special class of property which may only be assessed at the lower of its true value or five hundred dollars ($500.00). In order to determine qualification, the Pitt County Assessor's Office must have on file a copy of the owner's affirmation that all five conditions of the statute are met. Form AV66 must be filed within 30 days of the date the taxes are due. Application for antique value must be renewed every 5 years.

Domicile or legal residence is an individual's permanent home. Under the Service Member's Civil Relief Act, if the active duty service member is a legal resident of another state currently stationed in North Carolina on military orders, they will not be taxed on their military pay by North Carolina. Production of the military member's current Leave and Earnings Statement (LES) to the Assessor's Office can be used to establish this fact to obtain relief from taxation of vehicle property taxes.

Under the provisions of G.S. 105-330.3, every owner of property claiming exemption or exclusion from property taxes must demonstrate that the property meets the statutory requirements for exemption or classification. Claims for exemption or exclusion of personal property must be filed with the Assessor of the county in which the property is located. Submit form AV-10V.

Reference North Carolina General Statute 105-330.2(a) for the ownership, situs, and taxability determination date for a registered vehicle. The subdivisions of this statute will also clarify the value determination date for a registered classified motor vehicle.

Submit an Registered Motor Vehicle Informal Review Form Online Now

Appealing To The NC Property Tax Commission

If the Pitt County Board of Equalization and Review (BOER) decision is contested, an appeal can be made to the NC Property Tax Commission in Raleigh within 30 days of receiving the written notice.

The NC Property Tax Commission(PTC) meets monthly in Raleigh and functions as a trial court following North Carolina Rules of Evidence. Taxpayers must provide proof and may present sworn testimony and documents. The County may cross-examine witnesses.

• Individual taxpayers may represent themselves but are encouraged to consult an attorney.
• Business entities may be represented by an officer, manager, member-manager (for LLCs), or a W-2 employee.

If dissatisfied with the Commission’s ruling, taxpayers may appeal to the N.C. Court of Appeals and NC Supreme Court. Note that higher courts may limit which cases they hear.

Learn More or Submit an Appeal to the NC Property Tax Commission Now