Appeal FAQ

An appeal form will be included with the Revaluation Notice of Assessment. It will be located on the reverse side. There will be a timeframe given to file an appeal. It is critical that all appropriate documentation that you need to provide to prove your case be included with your appeal. You will be asked on the appeal form to state the reason for the appeal and your opinion of value. An acceptable reason for appeal is not that the value is simply “too high” or that taxes are “too high”.   This does not provide any proof and will result in a decision of “no value change.”  You would have the burden to prove the value is not accurate.

Since Cumberland County adopts the use value rates that are recommended by the NC Dept. Of Revenue, your appeal would begin with Cumberland County but would eventually have to be heard by the Property Tax Commission at the state level. You would have the burden to prove the values were inaccurate.

A time frame will be given for you to appeal your valuation on the notice of valuation you receive. This time frame is typically within 30 days from the date of the Revaluation Notice of Assessment. An informal appeal form will be included on the back of your notice or 2025 Informal Appeal Request. Any appeals filed after the informal appeal period is over would have to be made as a formal appeal to the Board of Equalization and Review.

Cumberland County appraisal staff will review and consider the appeal based on the written documentation that has been provided. The appraisal staff may visit the property or make contact by telephone if they have questions concerning the appeal or the property. It may be necessary for the taxpayer to meet with the appraisal staff to make sure the county has the correct information. If this is needed an appointment will be scheduled with the appraisal staff. Please be sure to bring any documentation to share with the appraisal staff that proves the valuation is not accurate.

Based on the information obtained during the appeal and review process, the appraisal staff will reconsider the valuation of your property. This could result in three (3) possible conclusions:

1. A Lower Value
2. No Change in the Value
3. A Higher Value

During the appeal process the appraisal staff will review the property listing, maps, photos, comparable sales and information sent in. This process may also include a site visit. A review of the land value, the main structure and any other improvements on the property will be conducted. If during the review any improvements were found to have been omitted from the property listing, they would be added which may increase your property’s assessed value. The review could also result in a decrease in value if there are corrections needed that deem this appropriate. The review may also find that there is no need for any change to the assessed value.

It is important to know however, that an acceptable reason for appeal is not that the value is simply “too high.” This does not provide any proof and will result in a decision of “no value change.”

You will be notified in writing of the results of your appeal within approximately 90 days after the appeal deadline has expired.

If you are not satisfied with the results from the initial appeal, you may proceed to the more formal appeal process with the 2025 Cumberland County Board of Equalization and Review. The notification that you will receive from the initial informal appeal will contain the information about the methods and procedures for further appeal.