Appealing Tax Values

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Registered Motor Vehicles

Licensed vehicle value appeals and supporting documentation must be postmarked within 30 days of the billing date printed on the tax bill.

Mail Appeals and supporting documentation to:

Person County Tax Assessor
PO Box 1116
Roxboro NC 27573

Licensed motor vehicles are valued at retail level of trade (not to be confused with a trade-in value) for property tax purposes. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of the retail level of trade. Registered motor vehicles are not valued at wholesale, blue book, trade-in, or private party asking price for property tax purposes. Sales transactions between private buyers and sellers, and Internet valuation lookup web sites, typically do not reflect a level of trade that would be considered to be a retail level of trade.

Value adjustments may be necessary if the owner can document high mileage, significant body or frame damage, excessively worn interior or other damage that may significantly reduce the retail value. Normal wear and tear will not be considered.

Documentation that will be considered for a vehicle value appeal:

A copy of the bill of sale documenting the purchase price from a dealer

A written appraisal performed by a dealer that clearly states the appraisal reflects the retail value as of the January 1 of the year in which the taxes are due

Pictures of the vehicle documenting its condition

Documentation of high mileage from an annual inspection, oil change or other invoice

Repair estimates for vehicles that have been significantly damaged.

Documentation that will not be considered for a vehicle value appeal:

Wholesale values pulled from any Internet valuation website, magazine or catalog

A trade-in or wholesale value appraisal from a dealer

Written offers from a dealer to purchase your vehicle

A bill of sale from a private seller.

Individual & Business Property

Business property values may be appealed within 30 days of the bill date. The letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account.

Mail Appeals and supporting documentation to:

Person County Tax Assessor
PO Box 1116
Roxboro NC 27573

Real Estate

Real property in Person County is permanently listed. It is not necessary to file a listing of real property with the County Assessor unless:

  • Improvements, new construction, demolition, or removal of buildings was done to your real property during the prior year.
  • You currently receive the present use deferment but no longer qualify under the provisions of the program.
  • You currently receive the elderly/disabled exclusion, but no longer qualify.

Ownership of real property is established as of January 1st of each tax year. Transfer of ownership during the year does not relieve the seller of tax liability.

Changes in assessed value between reappraisals are made to reflect changes made to the property such as, but not limited to: data corrections, new construction, demolitions, remodeling, changes in use, land changes such as an acreage increase or decrease, or to clerical corrections. Assessed values reflect “Fair Market Value” as of January 1 of the last reappraisal.

Real estate values in Person County reflect the market value as of January 1, 2013. Any inflation, deflation or other economic changes occurring after this date do not affect the assessed value of the property and cannot be lawfully considered when reviewing the value for adjustment. The January 1, 2013, values remain in effect until the next county-wide revaluation, which is currently scheduled for January 1, 2021.  The assessed value, property description, and description of improvements of real property may be obtained in the form of the property record card from the County Assessor’s Office or online at http://gis.personcounty.net.

Property owners can appeal real estate values beginning January 1 each year. The deadline for appealing a value is the day the Board of Equalization and Review adjourns, which is usually the first part of April. The only appeal request that can be accepted after the Board adjourns is from a property owner whose assessed real estate value was changed and notification of the change was not issued until after the Board adjournment date. In this case, the appeal deadline is within 30 days of the real estate bill date. The bill date is normally July 1st.

The first step in appealing is to determine if you are eligible for an informal review. (If you are not eligible, follow the next step below to formally appeal to the Board of Equalization and Review.) Eligibility for an informal review requires that the property value has changed since the prior year billing and this is your first notice of the new value. If you are a new owner, eligibility for a review would still require that the value has changed since the previous year's billed value. This initial reassessment is performed by a County Tax Appraiser who will thoroughly review and consider your appeal. Adjustments to value will be based on the review of the property. Once you are notified of the results of the review, you have the option of accepting the recommendation or appealing further. An informal review may be initiated by calling our office at 336-597-1721 or by sending your request in writing to:

Person County Tax Assessor
PO Box 1116
Roxboro NC 27573

The next step in the appeals process is to formally appeal to the Board of Equalization and Review (BOER). The formal appeal process is for property owners not satisfied with the results of an informal review or who were not eligible for the informal review as there was no change in value from the previous billing. Please note that changes in market or economic conditions occurring after the effective date of a revaluation cannot be lawfully considered when reviewing the assessed value for adjustment.

To begin this formal appeal process, you may call our office at 336-597-1721 or send us a signed letter that states your opinion of value and include any documentation you may have that supports your opinion of value. We must receive your completed application or signed letter prior to the adjournment of the Board, which is usually the first part of April, for it to be considered timely.

Once your application or signed letter is received, our appraisal staff will review the appeal to determine if an adjustment is warranted. If the appraiser feels that no adjustment should be recommended, the appeal will be prepared with staff review notes for the BOER. A hearing will be scheduled and you will be notified of the date and time you may appear before the Board.

Following a hearing with the Board, a property owner still in disagreement with the value of the real estate may appeal to the North Carolina Property Tax Commission. The Commission is composed of five members; three appointed by the Governor and one each by the Lieutenant Governor and the Speaker of the House. Applications for hearings must be filed with the North Carolina Property Tax Commission within thirty (30) days after the Board of Equalization and Review has mailed notice of its decision. Appeals from Commission decisions are to the Court of Appeals and are based on the record made at the hearing.