Robeson County Board of Equalization & Review

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Understanding the Appeal Process
Robeson County Tax Administration • 550 N. Chestnut Street, Lumberton, NC 28358

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What is the Board of Equalization & Review?

According to NCGS 105-322(a), the Board of Equalization & Review (E&R) is appointed by the Robeson County Commissioners to review tax listings and hear taxpayer appeals. The Board is made up of nine local citizens who are knowledgeable about county property values. They are independent of the tax office.

 

What are the grounds for an appeal?

All property owners have the right to appeal if they believe their assessed value is incorrect. Property values are based on sales of comparable properties during the 12 months prior to January 1, 2024, the effective date of the most recent reappraisal.

Please note: Appeals cannot be made based on:

• The percentage increase over your prior value.

• Your ability to pay the tax bill.

• Original construction or historic costs.

• Insurance values.

 

How and when do I file an appeal?

• Appeal requests must be filed within the timeframe stated on your value change notice or by the date published in local newspapers announcing Board meetings.

• Requests must be submitted in writing and received before the Board of E&R adjourns.

 

What happens if I file an appeal?

• The Board may increase, decrease, or leave your value the same after review.

• Once your appeal is received, you will be notified by mail of the Board’s meeting date. You must then contact the office to schedule your appointment.

 

When does the Board meet?

The Board convenes between the first Monday in April and the first Monday in May each year.

 

Do I need to attend my hearing?

• Any listed property owner may present the appeal.

• If you cannot attend, you may authorize a representative through a Power of Attorney.

• If neither you nor a representative can attend, the Board will still consider any evidence you submit before the hearing.

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Where are hearings held?

Robeson County Administration Center
550 N. Chestnut Street, Lumberton, NC 28358

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What evidence should I provide?

The burden of proof is on the taxpayer. Supporting documents may include:

• An appraisal of comparable sales from the 12 months before January 1, 2024.

• Copies of your Deed of Trust and related appraisals.

• A list of comparable sales during the same timeframe.

• Surveys, plat maps, perk tests, or soil scientist reports.

• Photographs showing property conditions (interior or exterior).

Important: Please submit evidence in advance so copies can be provided to Board members. Otherwise, you must bring 15 copies of your materials to the hearing.

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What if I disagree with the Board’s decision?

If you disagree, you may appeal to the North Carolina Property Tax Commission in Raleigh. However, you must first have your appeal heard by the Robeson County Board of Equalization & Review.

📞 Contact Information
Robeson County Tax Administration
550 N. Chestnut Street, Lumberton, NC 28358
Phone: (910) 671-3060 • Fax: (910) 671-6243