appeals.charmeck.orgAppeals Process

You may be trying to access this site from a secured browser on the server. Please enable scripts and reload this page. Turn on more accessible mode Turn off more accessible mode Skip Ribbon Commands Skip to main content Turn off Animations Turn on Animations MECK NC.GOV English Spanish French German Korean Portuguese Russian Vietnamese ... GOVERNMENT About the County About County Government Board of County Commissioners County Budget County Departments County Manager Executive Team Mecklenburg County Government Bringing Mecklenburg County to You Watch a Meeting Elected Officials At Large - Pat Cotham At Large - Trevor M. Fuller At Large - Ella B. Scarborough District 1 - Elaine Powell District 2 - Vilma D. Leake District 3 - George Dunlap District 4 - Mark Jerrell District 5 - Susan B. Harden District 6 - Susan Rodriguez-McDowell How do I? 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Business Fees Business Taxes How Do I Apply For? Business Permits Business with the County -- VISITORS How Do I Find? Community Demographics Local Events Park Shelter Reservation Places to Eat Places to Stay Things to Do How Do I Get Around? Airport Bicycle Greenways Public Transit -- Search for department, service, or keyword SEARCH Mecklenburg County, NC County Assessor's Office Appeals Assessor's Office Currently selected Customer Service Real Estate Business Personal Individual Personal Vehicles Director, Ken Joyner Tax Tools MeckReval Address Mailing Address: Assessor’s Office P.O. Box 36819 Charlotte, NC 28236-6819 Business Personal Property Extension Request P.O. Box 36819 Charlotte, NC 28236-6819 Real Estate P.O. Box 31127 Charlotte, NC 28231 Office Location: Assessor's Office Valerie Woodard Center 3205 Freedom Drive - Suite 3500 Charlotte, NC 28208 MAP Hours: Mon-Fri 8 a.m. - 5 p.m. Contact County Assessor's Office 980-314-4226 Send an Email Key Initiatives Work and Performance Plan ​​​​​​​​​​​​​​​​​​​​​​​​​ Print Share Description1 The appeal process is an essential component of property valuation. The County Assessor's Office can staff only a limited number of appraisers and property specialists to value all of these properties - real property, vehicles, business and individual personal property. Property owners are entitled to request that values of specific properties be reviewed (appealed) in light of aspects of the property that may not have been included when the value was determined .​ Real Estate Business & Individual Property Vehicles The procedures for filing an appeal of real property assessment to the Board of Equalization and Review (Board) are ou​tlined below for your information and assistance. 1. A separate form supplied by the County Assessor's Office should be completed for each parcel placed under appeal. The appealing party must complete all applicable sections of the form, and the form must be signed by the Taxpayer or authorized representative. An authorized representative is an attorney at law, or an attorney in fact designated under a duly executed power of attorney. 2. The requests to the Board of Equalization and Review for a particular tax year must be filed with the County Assessor’s Office no later than the Board’s adjournment in any tax year. The Board's adjournment date for this year is May 4, 2020 . The only exception is for taxpayers receiving a notice of value change from the County Assessor’s Office: they have the later of either the Board’s adjournment date, or the “Last Date to Appeal” as stated in the notice, to appeal to the Board. 3. The Board for a given tax year convenes by statute “not earlier than the first Monday in April and not later than the first Monday in May.” It adjourns from its duties on or before the third Monday in May, unless it deems necessary to continue meeting, but no later than June 30th. It may continue to hear appeals after that date. 4. The Taxpayer has the burden of proving that his/her property was incorrectly valued by the County Assessor's Office and that the tax value substantially exceeds the true market value of the property as of January 1, 2019. Helpful information would include: a) appraisals of the property b) comparable sales of other like property c) photographs d) statements of income and expenses for income-producing property e) replacement or reproduction costs. All information pertaining to market value should relate to the value as of January 1, 2019. 5. The Taxpayer will be notified of the hearing date before the Board, and will be given the opportunity to appear personally or to be represented by counsel or by the Taxpayer's attorney in fact. 6. The failure of the Taxpayer to complete the REAL PROPERTY APPEAL NOTIFICATION FORM and to supply any additional documentation for the appeal prior to the hearing date may, at the discretion of the board, result in its not being admissible during the hearing. Cases that have already been appealed during the revaluation cycle may be dismissed if no new evidence is presented, including that of any subsequent change to the property. All taxpayers are urged to provide the County Assessor’s Office with information supporting their appeals prior to the hearings. This opens the possibility of agreements being reached beforehand, resolving values to the taxpayers’ satisfaction. The procedures for filing an appeal of business or individual personal property assessment to the Mecklenburg County Board of Equalization and Review (BER) are outlined below for your information and assistance. A taxpayer may appeal value, situs or taxability of the property within thirty (30) days after the date of the initial notice of value, per section 105-317.1(c) of the North Carolina General Statutes. If no previous notice of value has been created (per audit or discovery), the bill will serve as the official notification of value for business and individual personal property. The taxpayer or taxpayer representative should first confer with the Assessor's Office concerning the assessed value, penalty, situs or taxability issue in question and to verify their right to appeal. All taxpayers are urged to provide the County Assessor's Office information about the appeal prior to the hearing in order for the personal property appraisers or auditors to review, and if appropriate, adjust the assessment at the informal level. The taxpayer must complete a form supplied by the County Assessor's Office . A separate form must be completed for each personal property account in most cases. Taxpayer representatives or CPAs filing appeals on behalf of clients for an appeal of penalty may attach documentation for all clients to one appeal. Appeals relating to the audit of one entity with several accounts may be addressed on one appeal form. The appellant must complete all applicable sections of this form, and the appeal must be signed by the taxpayer. The failure of the taxpayer to complete the NOTICE OF APPEAL OF ASSESSMENT – PERSONAL PROPERTY and to supply any additional documentation for the appeal prior to the hearing d...