How to Appeal Your Wake County Property Value

Caul Group Residential, brokered by eXp Realty

If you think Wake County has your home's value wrong, you can appeal to the Wake County Board of Equalization and Review, and you need to file before the board stops taking appeals. In most years that is early to mid-April. For the 2027 revaluation, Wake plans to take appeals through April 30, 2027. If the problem is a wrong fact on your record, like square footage or the number of bathrooms, you can also ask Wake County to correct the record.

Here is how to check your record, what evidence Wake County says it will look at, how the 2027 revaluation changes the timing, and what happens if you disagree with the board.

Value first, not the tax rate

Your tax bill is your assessed value times the tax rates set by elected county and town officials. An appeal is only about the value. Wake County says changes in the market after the revaluation date, and the tax rates officials adopt, cannot be lawfully considered when it reviews your value.

• Today's values reflect market value as of January 1, 2024, Wake's last countywide revaluation.
• New values from the next revaluation take effect January 1, 2027. After that, Wake plans a revaluation every two years, with the next one effective January 1, 2029.

So the question for an appeal is: what would your home have sold for on the revaluation date?

Step 1: Check your property record

Look up your home on Wake County Real Estate Data. Wake says you can review your account, building and land data, and deeds there. Check:

• Heated square footage and the number of bedrooms and bathrooms.
• Year built and any additions or finished spaces.
• Land size and the land value.
• Recent sales of your home and nearby homes. Our guide on how to look up a home sale price in Wake County walks through it.

Step 2: Fix wrong facts with a data correction request

If Wake County has a fact wrong, such as square footage, Wake asks owners to fill out its online request form at wake.gov/rehelp. Have your address or account number ready, say what the error is, and upload any documents you have, such as a survey or floor plan. Wake says an appraiser may need to visit your home, depending on the error.

Wake also says its appraisers sometimes visit homes to check exterior details, carry county-issued badges and drive vehicles with Wake County magnetic signs.

Step 3: File a value appeal with the Board of Equalization and Review

The Board of Equalization and Review (often called the BOER) is a special board appointed by the County Commissioners under NC law (NCGS 105-322). Wake says it is made up of county residents who know local real estate values, and it has the power to raise or lower a property's value.

• When appeals open: Wake says owners may appeal beginning in January each year.
• When they close: the Board of Commissioners sets the date the BOER stops taking appeals, usually at a February meeting. Wake says that date is typically in early to mid-April.
• Late value changes: if Wake changed your value and the notice went out after the BOER closed, Wake says you can still appeal through December 31.
• How to file: Wake says most evidence goes in when you file, online, by mail or in person.

The 2027 revaluation timeline

Wake's Revaluation 2027 page lists these steps:

• January 19, 2027: revaluation results go to the Board of Commissioners.
• By January 22, 2027: owners start getting Notices of Assessed Value.
• February 2027: the Board of Commissioners appoints the 2027 BOER.
• April 30, 2027: the planned deadline to file an appeal with the BOER.
• Through fall 2027: the BOER considers all appeals filed on time.

Wake says more details on how to appeal, and a link to its property tax portal, will go up in January 2027. Because the deadline is listed as planned, confirm the final date on Wake's site before you file. If you agree with your new value, Wake says no action is needed.

What evidence counts

Based on Wake's most recent hearing FAQ (2025), which may be updated for 2027, these kinds of evidence count:

• Sales of similar homes. Wake offered a comparable sales tool for the 2024 revaluation, and its Revaluation FAQ says a new comparable sales tool will be available in January, when new values go out. Sales reports you or a real estate professional put together also count.
• Photos of your home's inside and outside, showing condition and features, plus repair estimates if repairs are needed.
• A fee appraisal, which is optional. Wake says it should have an effective date within 24 months of the revaluation date.
• Any other evidence you think supports your appeal.

Comparable sales work best when they sold close to the revaluation date and are similar in size, age, condition and location. Remember that the BOER is looking at value as of the revaluation date, not today's market.

What happens at the hearing

Based on Wake's most recent hearing FAQ (2025), which may be updated for 2027, these kinds of evidence count:

• Wake mails a letter with your hearing date and time, usually two to three weeks ahead.
• Hearings are held on the lower level of the Wake County Commons Building, 4011 Carya Drive, Raleigh, and parking is free.
• You do not have to attend. The board still reviews what you sent in, along with the tax office's information.
• If you attend, you get five minutes to give your opinion of value and explain your documents.
• Extra evidence should reach Wake by 5 PM, ten days before your hearing.
• Someone else can appear for you only if they are an NC-licensed attorney or someone you named in a signed, notarized Power of Attorney, filed with Wake by its deadline.
• Decision letters are mailed within 30 days after the hearing.

If you disagree with the board

You can appeal the BOER decision to the North Carolina Property Tax Commission. Wake says your appeal must reach the Commission within 30 days of the date of the BOER's decision letter, and its FAQ says there is no fee to file. The NC Department of Revenue says the Commission hearing is very similar to a trial court without a jury, and it posts the forms and instructions (Form AV-14). Decisions of the Commission can be appealed to the NC Court of Appeals.

For a complex case, you may want to talk with an NC attorney.

Frequently asked questions

Can I appeal my Wake County property value because my taxes went up?

Not on taxes alone. An appeal is about your home's value as of the revaluation date. Wake County says it cannot consider adopted tax rates or later market changes when it reviews a value.

When is the deadline to appeal a Wake County property value?

The Board of Equalization and Review usually stops taking appeals in early to mid-April. For the 2027 revaluation, Wake lists April 30, 2027 as the planned deadline. Check Wake's site for the final date.

What if Wake County has the wrong square footage for my home?

Ask Wake County to correct the record with its online request form at wake.gov/rehelp. Have your address or account number ready and upload documents, like a survey or floor plan. An appraiser may visit.

What evidence should I send with my appeal?

Wake lists sales of similar homes, photos of your home's condition and features, repair estimates, and an optional appraisal dated within 24 months of the revaluation date.

Do I have to go to the hearing?

No. Wake County says the board will still review what you sent in. If you go, you get five minutes to present your case.

What if I disagree with the board's decision?

You can appeal to the North Carolina Property Tax Commission. Wake says your appeal must reach the Commission within 30 days of the date of the board's decision letter.

Wondering what your home is worth today?

Our founder, Tina Caul, has been in real estate since 2001. For your tax value, Wake County Tax Administration has the final say. If you want to know what your home might sell for in today's market, which can be different from its tax value, we can help.

• Get a home value estimate
• See how we help sellers
• Contact us or call (919) 263-7653

We are the #1 Resale Team in the Triangle.