Appeals

Overview of the Appeal Process

  • The first step in the appeal process is to file an Informal Appeal.  Your appeal must be in writing.  Use of our standard Informal Appeal form is encouraged in order for you to submit quality data to support your appeal.  You can receive an appeal form by contacting the Assessor’s Office.  Appeal forms may also be obtained by downloading a form from Henderson County’s website by visiting our Forms and Applications page.
  • If the property owner disagrees with the results of the Informal Appeal, a Formal Appeal may be filed with the County’s Board of Equalization & Review. 
    • Obtain a formal appeal form by contacting the Assessor’s Office or by downloading a form from Henderson County’s website by visiting our Forms and Applications page. The Formal Appeal to the County’s Board of Equalization & Review must be received prior to the adjournment date specified by the Board of Equalization & Review. After the Formal Appeal is filed, an appraiser will meet with the property owner to discuss the value and verify information supplied by the property owner.  Should the owner not agree with the appraiser’s opinion of value, the Formal Appeal will be scheduled and presented to the Board of Equalization & Review.  Both the property owner and the Assessor’s staff will present to the Board of Equalization & Review.  The Board of Equalization & Review will review and make a decision at a scheduled public hearing.  That decision will be mailed to the property owner within 30 days of the date of the hearing.
  • If the property owner disagrees with the decision rendered by the Board of Equalization & Review, the property owner may, within 30 days of the date on the notice from the Board of Equalization & Review, file an appeal with the North Carolina Property Tax Commission.  Most of these cases will be heard in Raleigh, North Carolina.  An appellant must file an appeal with the Board of Equalization & Review before filing an appeal with the North Carolina Property Tax Commission.
  • If the property owner or the Assessor does not agree with the decision made by the North Carolina Property Tax Commission, appeals can then be made to the North Carolina Court of Appeals and to the North Carolina Supreme Court. More information regarding the Property Tax Commission can be found by visiting:

https://www.ncdor.gov/taxes/north-carolinas-property-tax-system/property-tax-commission

Please contact the Tax Department at 828-697-4667 if you have any questions regarding your appraisal or the appeal process.