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APPEALING TAX VALUES

  1. Motor Vehicles are valued by year, make and model in accordance with the North Carolina Valuation Manuals based on the January 1st retail value and your assigned renewal month of the year the taxes are due. For ad valorem tax purposes, vehicles are not valued at wholesale, trade-in, blue book, internet valuation sites, or private party asking prices.
    1. Under the new Tag and Tax together combined billing, valuation appeals and supporting documentation must be received at the Tax Administration office within 30 of the due date shown on the front of the notice (tax bill).
    2. Documentation that would be considered for a vehicle valuation appeal would be a copy of a bill of sale documenting the purchase price from a local dealer; a written appraisal performed by a dealer indicating the value as of January 1st of the year in which taxes are due; pictures of the vehicle documenting its current condition; documentation of high mileage from an annual inspection report, oil change, or other invoice (for vehicles less than 8 years old only).
  2. Personal Property and Business Property is valued annually based on depreciation schedules approved by the NC Department of Revenue and other approved valuation manuals.
    1. Pursuant to NC General Statute 105-371.(c), the taxpayer may appeal the value, situs, or taxability within 30 days of receiving the notice of value (the tax bill).
    2. Upon receipt of a timely appeal, the Tax Administration Department will arrange a conference with the taxpayer to submit evidence regarding the value, situs or taxability of the property and the taxpayer will be provided a notice of decision.
    3. If an agreement is not reached, the taxpayer has 30 days from the date of the notice to appeal in writing to the board of equalization and review and will be notified of the hearing date.
  3. Real Property values reflect the market value as of January 1, 2009, the date of the county’s last revaluation, and will remain in effect until the next county-wide revaluation, which is scheduled to be performed every eight years.
    1. Any inflation, deflation or other economic changes occurring between the county-wide revaluation dates cannot be lawfully considered when reviewing property tax values.
    2. Property owners can submit a “Request for Review” beginning August 1st but no later than December 31st each year for an informal review of the upcoming year's value.
    3. All formal appeals must be made in writing before the Board of Equalization and Review adjourns, usually in the month of May. Dates will be published in the Fayetteville Observer and on the Tax Administration web page when the Board is accepting appeal requests.
    4. Following a hearing with the Board, a property owner still in disagreement with the value may appeal in writing to the NC Property Tax Commission within 30 days after the date of the Board’s decision letter.
    5. To make an appeal application for the 2016 Notice of Meetings for Appeals to the Board of Equalization and Review click on the appropriate link below.

For questions or further information please contact our customer service department at (910) 678-7507.

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Cumberland County, NC.
All Rights Reserved.
County Courthouse
117 Dick Street
Fayetteville, NC 28301