Individual and Business Personal Property Appeals

 

If you believe your personal or business property has been incorrectly valued for tax purposes, you have the right to appeal. Please note that the appeal window is limited. You must file your appeal within 30 days of the date printed on your annual tax notice, which serves as the initial notification of any value changes. These notices are typically mailed in late August, so be sure to watch for them and act promptly to ensure your appeal is considered.

 

Personal property — including aircraft, watercraft, mobile homes, unregistered motor vehicles, and farming or business equipment — is reappraised annually. Under North Carolina General Statute 105-317.1(c), a taxpayer who owns personal property taxable in Robeson County may appeal the value, situs, or taxability of the property within 30 days of the date of the initial notice of value. If a separate written notice of value is not sent to the taxpayer at the last known address, the tax bill itself serves as notice of the property’s value.

Upon receipt of a timely appeal, the Robeson County Tax Administration will schedule a conference with the taxpayer. This provides an opportunity to present any evidence or arguments regarding the value, situs, or taxability of the property. Within 30 days after the conference, the Tax Administration will provide written notice of its final decision.

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If an agreement is not reached, the taxpayer has 30 days from the date of the Tax Administration’s final decision to request a review by the Board of Equalization and Review or, if that Board is not in session, by the Robeson County Board of Commissioners. Unless the request for review is given at the conference, it must be submitted in writing to the Robeson County Tax Administration.

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To appeal the tax value of your individual or business personal property, you may complete the online Personal Property Appeal Form or the online Business Personal Property Appeal Form and include supporting documentation to assist in the review. Printable PDF forms are also available; once completed, they should be mailed to the Robeson County Tax Administration office.

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Acceptable Documentation for a Personal Property Appeal:

• Bill of sale documenting purchase price from a local dealer (retail market value).

• Written appraisal from a licensed dealer, reflecting retail value as of January 1 of the tax year.

• Photographs showing property damage.

• Written repair estimates for property that has been significantly damaged.

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Documentation Not Accepted for a Personal Property Appeal:

• Wholesale values from internet sites, magazines, or catalogs.

• Trade-in or wholesale appraisals from a dealer.

• Written offers from a dealer to purchase the property.

• Bills of sale from private sellers.

• Bills of sale that do not reflect the current retail market value.

 

Note: As with any appeal, there are three possible outcomes, and the resulting value is effective for the current tax year only (not retroactive):

1. A decrease in value

2. An increase in value

3. No change in value