PROPERTY ASSESSMENT APPEALS
There is an appeal process to assist property owners in presenting their concerns about property revaluation.
- Informal appeals may be filed to the Tax Office between January 1 and the close of the Board of Equalization and Review. The taxpayer completes the Informal Notice of Appeal Form and submits it to the tax office with all evidence attached. The informal appeals will be reviewed by Chowan County appraisal staff. Decisions are mailed to the property owner after review. For more information on the methodology used to evaluate property, please contact us.
- Appeals received after the Board of Equalization and Review convenes, but before they adjourn, are brought before the Board of Equalization and Review to be heard. The Board of Equalization and Review then considers the appeal and makes a decision based on the evidence presented by the tax office and the taxpayer. The Board's Notice of Decision is mailed to the taxpayer after the adjournment of the Board of Equalization and Review.
1. Property's market value is 1. Market value has changed too much
substantially above or below compared to the 2014 market value
the actual market value 2. Market value is different than construction cost
2. Market value is inconsistent 3. Market value is different than insurance value
with market value of similar 4. Affordability of the expected taxes
property 5. Level of services provided by local government
3. There are items on my
property record card that
are incorrect.
» To print an appeal form to be mailed to or dropped off to us, please click here
» To file your property value appeal online, please click here (Not available until after Jan 1, 2024)