Registered Motor Vehicles
Registered motor vehicles are valued at retail for their true value in money. This is the sales price of a vehicle purchased from a dealership. Values cannot be adjusted based on wholesale, trade-in, blue book, internet valuation sites, or private party asking prices. Appeals must be filed within 30 days of the date taxes are due.
To file an appeal, submit a Motor Vehicle Appeal, including any supporting documentation that will assist us in reviewing the appeal. The owner must pay the taxes when due and a full or partial refund will be issued if the appeal is decided in the owner’s favor.
Personal Property
Personal property, such as aircraft, watercraft, mobile homes, unregistered motor vehicles, and farming and business equipment, is reappraised every year. Appeals must generally be filed within 30 days of the date of the bill or discovery notice.
To appeal the tax value of your personal property, please submit a Personal Property Appeal form, including any supporting documentation that will assist us in reviewing the appeal.
Real Property
North Carolina law requires all counties to reappraise real property every eight years. Cumberland County real estate values reflect the market value as of the most recent countywide revaluation which was effective January 1, 2017. During non-revaluation years, the county is not permitted to raise or lower the tax value of a parcel except in a few situations, for instance, wind, water or fire damage that has not been repaired or a change in zoning or use. Most commonly, these value changes are the result of adding or removing structures to or from the land. The amount of the tax bill, economic changes, or non-qualifying sales, such as foreclosures and sales between family members, are unacceptable reasons to appeal.
Property owners can appeal their real estate values each year. To appeal the value of your property, please submit a Real Estate Appeal form and be sure to include any supporting documentation that will assist us in reviewing your appeal. Please be sure to include contact information so that an appraiser can reach you to discuss your appeal.