Appeal guide · North Carolina
How to appeal a commercial assessment in Mecklenburg County
7 steps from the notice to the Mecklenburg County Board of Equalization and Review (BER) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
Written request for BER review filed with the Assessor's Office before the Board adjourns (G.S. 105-322(g)(2)); the adjournment date for the 2026 tax year was May 4, 2026. In a revaluation year an informal review is generally requested within 30 days of the notice of value date
Where to file
Assessor's Office online informal review in revaluation years; BER Formal Appeal Form by email, mail (P.O. Box 31127, Charlotte, NC 28231) or in person at the Valerie C. Woodard Center
Statute
G.S. 105-322(g) (Board of Equalization and Review); G.S. 105-290 (Property Tax Commission)
The process, in order
In-person hearings before BER panels at the Woodard Center on Freedom Drive, scheduled after the informal review closes; the appellant presents first, an assessor's office appraiser responds, and the BER mails its written decision within 30 days after it adjourns
Forms you will need
- +Formal Appeal Form (Board of Equalization and Review)
- +BER Notice of Decision
- +AV-14, Notice of Appeal and Application for Hearing
- 1
Early 2027 for the revaluation; any year a changed-value notice arrives
Check the notice of value against the property record
Confirm building area, year built, land size and use against the county's record. A wrong square footage or quality grade is the cleanest correction available and can be fixed at informal review.
- 2
Within 30 days of the notice of value date in a revaluation year
Request an informal review
File through the Assessor's Office online system or the form included with the notice. Include a short income summary, the rent roll as of January 1 and any known physical problems with the building.
- 3
While the informal review is pending (30 to 120 days)
Build the evidence file to the revaluation date
Normalize operating statements for the years before the value date, select a cap rate from Charlotte sales near that date, and assemble adjusted sales and equity comparisons for the same property type.
- 4
Before the BER adjourns (May 4, 2026 for the 2026 tax year)
File the Formal Appeal Form with the BER
Submit one signed form per parcel by email, mail to P.O. Box 31127 or in person at the Woodard Center. Agents attach the owner's authorization.
- 5
With the form or within 45 days of filing
Deliver supporting documents
Send the appraisal or income analysis, comparables and photographs. A file without support can be dismissed before the hearing date.
- 6
Hearing date set by the BER
Present to the BER panel
Lead with how the county's model misreads this property: rent, vacancy, expenses or cap rate. Under AMP, show both the flawed method and the size of the overstatement.
- 7
Within 30 days after the BER mails its decision
Appeal to the Property Tax Commission if needed
Send a written notice of intent to the Commission, then return Form AV-14 within 30 days of the acknowledgment letter, with copies to the county assessor and county attorney.
Mistakes that lose Mecklenburg County appeals
- Arguing in 2025 or 2026 that the office market fell after 2023: G.S. 105-287 bars non-revaluation-year changes for general economic conditions.
- Missing the BER adjournment date because the informal review was still open; file the formal appeal to protect the year.
- Showing only a lower value without addressing the county's method, which leaves the AMP presumption standing.
- Using rents and sales from after the revaluation date to argue value as of January 1.
- Faxing the Property Tax Commission notice of appeal, which the Commission does not accept.
Evidence rules
- 1.Supporting documents are due with the Formal Appeal Form or no later than 45 days after it is submitted; an incomplete file can be dismissed before the hearing.
- 2.The assessment is presumed correct. Under In re Appeal of AMP, Inc., 287 N.C. 547 (1975), the taxpayer must show the county used an arbitrary or illegal method of valuation and that the assessment substantially exceeds true value.
- 3.In a year between revaluations, G.S. 105-287 bars value changes for inflation, deflation or other economic changes affecting the county in general, so evidence must point to a property-specific error, physical change or a value that was wrong as of the last revaluation date.
- 4.Evidence must speak to value as of the revaluation date (January 1, 2023 for tax years 2023 to 2026), not to the date of the hearing.
Frequently asked
When is the next Mecklenburg County revaluation?
January 1, 2027. The Board of County Commissioners set that date and a four-year cycle going forward. New values are scheduled to be mailed in early 2027 and will apply to tax years 2027 through 2030 unless changed on appeal.
Is the informal review required before going to the BER?
No. It is optional, though most commercial cases settle there. The BER deadline still applies, so file the formal appeal before the Board adjourns if the informal review has not closed.
Can I appeal in a year between revaluations?
Yes, but only on grounds such as a listing error, a physical change to the property or a value that was wrong as of the last revaluation date. General market decline is not a basis under G.S. 105-287.
What happens after the BER?
You have 30 days after the BER mails its decision to appeal to the North Carolina Property Tax Commission in Raleigh. Commission decisions can be appealed to the North Carolina Court of Appeals.
File a stronger Mecklenburg County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.