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Tax Appeals

Appeals Process           

Public Notice: The 2017 Board of Equalization and Review met on May 1, 2017.

The 2017 Currituck County Board of Equalization and Review met on  Monday, May 1, 2017 to hear any taxpayer with respect to the tax listings and tax assessments of real and personal property for 2017 taxes. The Board convened at 4:00 p.m. and adjourned from taking appeals at 4:20 p.m.

The Board met in the Board Of Commissioners Conference Room - 2nd floor of the Historic Courthouse at 153 Courthouse Road - Currituck North Carolina.

Anyone who failed to lodge their REAL ESTATE appeal, prior to the adjournment of the Board of Equalization and Review is now barred from any further appeal for tax year 2017. Personal Property valuation and taxability appeals will be accepted within 30 days of the date on the 2016 tax notice.

Real Estate

North Carolina Law G.S. 105-286 requires that real estate be assessed at 100% of market value at the date of the most county reappraisal. Currituck County's most reappraisal was January 1, 2013. 

The following are not valid grounds for a real estate appeal:    

  • A decrease in the market value of the property since January 1, 2013 due to inflation, deflation, or other economic changes that affect the general real estate market. (declining market)
  • The amount of services provided or available to the property. 
  • The amount of increase in valuation from the previous year.
  • The amount of increase in taxes from the previous year.
  • A taxpayer's inability to pay the taxes. 

The following are valid grounds for a real estate appeal:

  • The assessed value is greater than the actual 100% market value on January 1, 2013.
  • The tax appraisal is based on inaccurate data that materially affects the value.
  • The assessed value is higher than the assessments of similar properties.
  • A building or structure has been damaged, removed or condemned.
  • Clerical or mathematical error.
Appeals Process - Real Estate

Real Estate appeals must be in writing and should be filed by March 1st, but will be accepted if filed before the County Board of Equalization adjourns from taking appeals for that year. 

An appeal must include the grounds for the appeal and all evidence to support the appeal. Documentation showing sales data of comparable properties that sold near the last reappraisal date of January 1, 2013 would be considered good evidence. Other appraisals would  also be helpful, but the usefulness will depend on the how long before or after the reassessment date (January 1, 2013) they were completed. There are no special forms required to lodge an appeal.

Appeals can be:
Fax: 252-232-3568
Email: Tax Administration 
Mail: Currituck County Tax Administrator, PO Box 9, Currituck North Carolina 27929

Personal Property

North Carolina law requires that personal property be assessed at 100% of market value each year. Personal Property appeals must be in writing and filed within 30 days from the date of the notice on the tax bill. Appeals are to be faxed, emailed or mailed the same as Real Estate Appeals.

Registered Motor Vehicles

Motor Vehicle Appeal Form

North Carolina law required that vehicles be assessed at 100% of their market value as determined by the following:

» Vehicles with registration renewals that expire during January - August; the assessed value will be the value of the vehicle as of January 1st of that year.

» Vehicles with registration renewals that expire during September - December; the assessed value will be the value of the vehicle as of January 1st of the following year.

» Newly purchased vehicles with a new registration will be valued at the purchase price of the vehicle at the time of sale, if the purchase is from a vehicle dealer.

» For sales between private parties or other title transfers, a vehicle's value will be based on the same criteria as for those for registration renewals (see above).