Appeal Form - Personal Property – Durham County, NC

The Appeal Form - Personal Property is the Durham County Board of Equalization & Review form on which an owner or authorized representative describes personal property under appeal, states the reasons for the appeal and gives an opinion of its market value on January 1.

Durham County Tax Administration publishes it among its Property Tax Appeal Forms. The form's instructions cite N.C.G.S. 105-283: all property, real and personal, is to be appraised at its true value in money as far as practicable. The criterion the Board considers is Market Value at the 100% level as of January 1.

The form collects the account number, the current owner, mailing and property addresses, phone numbers, a local business name when applicable, and an attorney's name when one represents the owner. It asks you to describe the property, to state your reasons, to enter the current tax value (the value under appeal) and your opinion of the market value on January 1. A section applies only when the appeal deals with a manufactured home. The form ends with a Taxpayer Affirmation that you sign.

Each personal property account needs its own appeal form. The county's forms page lists other appeal documents, such as the Exemption Exclusion Appeal Form and the Request for Review of Assessors Decision forms; this form is not for those requests.

You use this form if you own or control property taxable in Durham County as of January 1 and want the Board of Equalization & Review to review the value of a personal property account. Individuals and businesses both use it: the form gives separate mail, email and fax contacts for each.

Who may sign and present:

• The owner of the property.
• A corporate officer.
• An attorney licensed to practice law in North Carolina. The instructions say an attorney who speaks should not give factual testimony but may summarize the client's case.

Only taxpayers that own or control property in Durham County, corporate officers and attorneys representing taxpayers may present evidence to the Board.

If you do not hold an ownership interest, you must file a Tax Office supplied Power-of-Attorney form signed by the owner. The exception is a relative of the owner as defined in N.C.G.S. 105-277.2(5a).

You need a separate form for each personal property account.

Your right to appeal depends on a date: you must own or control property taxable in Durham County as of January 1 to file. The Board of Equalization & Review judges the appeal by market value on that same January 1, which is why the form asks for your opinion of the market value on that date. The form prints no filing deadline, so confirm the appeal period for your account with Durham County Tax Administration, or by phone at 919.560.0300, the number printed on the form. Send the form together with all the evidence supporting the appeal. If you hold several personal property accounts, prepare one form for each.

You return the form to the Board of Equalization & Review by mail or by fax. The form also lists an email address for each type of appeal.

• By mail: Personal Property Appeals, Board of Equalization & Review, P.O. Box 3397, Durham, NC 27702.
• By fax, individuals: (919) 328-6181. The form lists [email protected] as the individual contact.
• By fax, businesses: (919) 328-6176. The form lists [email protected] as the business contact.

Send the signed form together with all evidence that supports the appeal, including a copy of your value notice or property tax bill, and the Power-of-Attorney form when you are not an owner. The form lists phone 919.560.0300 for questions. FillingPDF lets you fill out and download the PDF; submission follows the channels above.