Appealing Tax Values
Mail Appeals and supporting documentation to:
Edgecombe County Tax Assessor’s Office
Attention: Tax Assessor
PO Box 10
Tarboro, NC 27886
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.
Licensed motor vehicles are valued at retail trade level 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. Classified motor vehicles are not valued at wholesale, blue book or private party asking price for property tax purposes. Sales transactions between private buyers and sellers and Internet valuation lookup web sites typically reflect these levels 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:
Documentation that will not be considered for a vehicle value appeal:
- Appeal Form – (click link to go to printable appeal form)
- A copy of the bill of sale documenting the purchase price from a local 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
- For vehicles less than eight years old, documentation of high mileage from an annual inspection, oil change or other invoice
- Repair estimates for vehicles that have been significantly damaged.
- Wholesale or blue book 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.
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, including the depreciation schedule from the business’s Federal Income Tax return for the tax year ending January 1st of the current year, that will assist us in reviewing the account.
Individuals owning Personal Property, such as a singlewide manufactured home or boat, may appeal their tax value within 30 days of their bill date. The appeal should include either the Vessel Appeal Form
or the Manufactured Home appeal form
as well as any supporting documentation such as a Bill of Sale of recent purchase or record of any damage or defects. Manufactured Homes and Boats are valued based on a book value. Purchase cost will not necessarily be the same as tax value.
Real estate values in Edgecombe County reflect the market value as of January 1, 2009. 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, 2009, values remain in effect until the next county-wide revaluation, which is currently performed every eight years.
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 real estate value was changed and notification of the change was not issued until after the Board adjournment date. The appeal deadline for this status is December 31.
The first step in the real estate appeals process is to request an informal review of the property. 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 real estate appraiser who will thoroughly review and consider your appeal. Adjustments to value will be based on a reanalysis 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 252-641-7855 or by sending your request in writing.
The next step in the appeals process is to formally appeal to the Board of Equalization and Review (BOE). This is a special board appointed by the County Commissioners and consists of Edgecombe County residents with knowledge of local real estate values. 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.