Property Value Appeals
The appeal process is an essential component of property valuation. The Gaston County Tax Office staffs a limited number of appraisers and property technicians to value all real property. Property owners are entitled to request that values of their properties be reviewed (appealed) considering aspects of the property that may not have been included when the value was determined.
The procedures for filing an appeal of real property assessment to the Board of Equalization and Review are outlined below for your information and assistance.
- A separate form supplied by the County Tax Office should be completed for each parcel placed under appeal. The appealing party must complete all applicable sections of the form, and the form must be signed by the Taxpayer or authorized representative. An authorized representative is an attorney at law, or an attorney in fact designated under a duly executed power of attorney.
- The requests to the Board of Equalization and Review for a particular tax year must be filed with the County Tax Office no later than the Board’s adjournment in any tax year. The Board's adjournment date is May 26, 2023. The only exception is for taxpayers receiving a notice of value change from the County Tax Office: they have the later of either the Board’s adjournment date, or thirty days from the date on the notice, to appeal to the Board.
- The Board for a given tax year convenes by statute “not earlier than the first Monday in April and not later than the first Monday in May.” It adjourns from its duties on or before the third Monday in May, unless it deems necessary to continue meeting, but no later than June 30. It may continue to hear appeals after that date.
- The Taxpayer has the burden of proving that his/her property was incorrectly valued by the County Tax Office and that the tax value substantially exceeds the true market value of the property as of January 1, 2023. Helpful information would include:
a) appraisals of the property
b) comparable sales of other like property
d) statements of income and expenses for income-producing property
e) replacement or reproduction costs.
All information pertaining to market value should relate to the value as of January 1, 2023.
- The Taxpayer will be notified of the hearing date before the Board meets and will be given the opportunity to appear personally or to be represented by counsel or by the Taxpayer's attorney in fact.
- The failure of the Taxpayer to complete the REAL PROPERTY APPEAL FORM and to supply any additional documentation for the appeal prior to the hearing date may, at the discretion of the board, result in its not being admissible during the hearing. Cases that have already been appealed during the revaluation cycle may be dismissed if no new evidence is presented, including that of any subsequent change to the property. All taxpayers are urged to provide the County Tax Office with information supporting their appeals prior to the hearings. This opens the possibility of agreements being reached beforehand, resolving values to the taxpayers’ satisfaction.
2023 Reappraisal Year- in the year of a reappraisal an additional step in the appeal process is added called the informal appeal. The informal appeal is an exchange of information between the property owner and the tax office to try and resolve any data errors or questions concerning the 2023 market value. This step can be managed one of three separate ways.
- Property Owners can complete the online appeal form and submit to the Tax Office.
- Call and schedule an appointment with an appraiser to meet in person.
- Return the appeal form attached to the 2023 reappraisal notice you received in the mail. Please include the reasons for the appeal and any pictures or information you would like us to look at.
Appraisers will consider the information provided and the property owner will be mailed a decision. The property value could remain the same, decrease in value, or increase in value.
If you receive your decision letter and still disagree with the market value, you can follow the information above and appeal to the Board of Equalization and Review. You will have 30 days from the mailing of the informal decision letter to submit an appeal to the Board.