Personal Property/ Business Property Appeal Form – Durham County, NC

The Personal Property/ Business Property Appeal Form is the Durham County form, printed under the heading "Durham County Board of Equalization & Review, Appeal Form - Personal Property," that a taxpayer uses to appeal the value placed on a personal property account.

The Board of Equalization and Review decides appeals on one criterion, stated on the form: market value at the 100% level as of January 1. The form cites N.C.G.S. 105-283, under which all property, real and personal, is to be appraised at its true value in money as far as practicable. For that reason the form asks for two figures: the current tax value, which is the value under appeal, and your opinion of the market value on January 1. The Board requires that opinion.

The form also asks you to describe the personal property being appealed, to state your reasons for the appeal, and to add pages as necessary. If the appeal involves a manufactured home, it asks for the name of the land owner, the parcel number, the purchase price and the purchase year. The taxpayer affirmation at the bottom is signed under penalties prescribed by law.

The form has separate mailing details for individual and business accounts. Durham County's Individual Personal Property page lists the kinds of property it covers, such as unlicensed vehicles, boats, aircraft and mobile homes.

You file this form if you own or control property taxable in Durham County as of January 1 and want to appeal the value of a personal property account. The same form serves individual and business accounts.

• Owners and controllers of the property: only taxpayers who own or control property in Durham County may present evidence to the Board.
• Corporate officers: they may present evidence and sign for the business.
• Attorneys: an attorney licensed to practice law in North Carolina may represent a taxpayer and sign the form. Attorneys who speak should not give factual testimony but may summarize the client's case.
• Appellants with no ownership interest: you must file a Power-of-Attorney form supplied by the Tax Office and signed by the owner. A relative of the owner, as defined in N.C.G.S. 105-277.2(5a), is the exception.

Each personal property account needs its own appeal form, so someone with several accounts completes one form per account. The signature must be that of the owner, a corporate officer or an attorney licensed in North Carolina.

The form does not print a filing deadline. The Durham County Individual Personal Property page says individual property values may be appealed for 30 days after you receive the bill, and that the letter of appeal should describe your disagreement and include documentation that helps the county review the account. The county page says personal property tax bills are normally mailed in August; if you have not received yours by September 30, contact the office for a duplicate. Because the Board looks at market value as of January 1, your eligibility to appeal also depends on owning or controlling the property on that date. For the deadline that applies to a business account, call the Tax Administration office at 919.560.0300.

You can send the completed form to the Board of Equalization & Review by mail or by fax. Return it together with all the evidence that supports your appeal.

• Mail: Personal Property Appeals, Board of Equalization & Review, P.O. Box 3397, Durham, NC 27702.
• Fax, individual accounts: (919) 328-6181.
• Fax, business accounts: (919) 328-6176.

The form also prints an email address for each account type: [email protected] for individuals and [email protected] for businesses. The phone number on the form is 919.560.0300.

Send the signed and dated form with a copy of your value notice or property tax bill. If someone without an ownership interest files for the owner, include the Tax Office's Power-of-Attorney form signed by the owner. FillingPDF lets you fill out and download the PDF; submission follows the county channels above.