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.

The deadline to submit an informal appeal ended on March 24, 2025. Beginning March 25th, you may submit a formal appeal to the 2025 Regular Board of Equalization and Review. The deadline for submitting this appeal is May 28, 2025. The formal appeal form can be picked up from our office or available at the following link. 2025 Notice of Appeal of Assessment - Formal Appeal to the Board of Equalization and Review

Cumberland County appraisal staff will review the appeal and any written documentation provided. An Appraiser will need to visit the property so they may make contact by phone to schedule the visit. Once the property visit is completed and all data verified the appraiser will complete the remainder of the review in office and will contact you about the results. 

Based on the information observed and gathered during the property 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 visit the property, review maps, comparable sales and information. 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 record, the listing will be corrected which will 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.

The appraisal staff will contact you by phone to provide you the results of your appeal.  A letter will then be mailed or emailed to you with the staff’s recommendation.  If you agree with the recommended value, you will indicate this on the letter, sign it and return it to our office.  This change to the assessed value will then be presented to the Board of Equalization and Review for their approval as a consent item.  Once the Board has made the approval you will receive a letter notifying of that decision.

If you do not agree with the staff’s recommended value, you can advise the appraisal staff.  Our assessment staff managing the board schedule will be notified. A letter of the staff’s recommendation will still be sent to you.  We ask also that you indicate that on the letter that you do not agree, sign it and return it to our office. You will be scheduled for a hearing before the Board of Equalization and Review and will receive a letter informing you of that date and time. 

If you are not satisfied with the recommended value from your formal appeal, you will be scheduled to have your appeal heard before the Board of Equalization and Review.  You will receive a letter informing you of the scheduled hearing date and time.  The letter will provide additional information to you concerning the hearing.