APPEAL TO THE FORSYTH COUNTY BOARD OF EQUALIZATION

OFFICE USE ONLY:

Date Received: _________

Received By: __________

Notice Date:

Date Printed:

2024

APPEAL TO THE FORSYTH COUNTY BOARD OF EQUALIZATION AND REVIEW

Property ID: #

Prior ID #

Property Address

2024 Appraised Value

The undersigned does hereby request a hearing to appeal the current assessed value of the property described above. The

undersigned understands that the board may sustain, lower or raise the assessed value.

APPEAL INFORMATION

All property is to be appraised at 100% of fair market value. Assessed values for Real Property are as of 01/01/21.

Assessed values for Personal Property are as of 01/01/24. See reverse side for appeal instructions.

1) What is the fair market value of your property? ______________ .

2) Why do you think the appraised value (see above) is not fair market value? _________________________

3) Evidence submitted to support your appeal: (Include copies of supporting

information)  Recent Appraisal (send complete copy of appraisal)

 Recent purchase price ($ , date ____________ )

 Recent construction cost ($ ________________ , date completed ___________)

 Comparable sales (attach list)

 Rent or income information (include monthly rent, vacancy, expenses, etc)

 Closing statements or bill of sale

 Offers to sell, offers to purchase

I certify that the information given, including any attachments is true and correct and I verify I have the authority to

file this appeal.

Appellant’s Name Printed: ___________________________________________ Home phone: ( )

 Appellant’s Signature: ________________________ Date: ___________ Work phone: ( )

 If Appellant is not the owner of the above property: Email address: _________________

Appellant’s mailing address: _______________________________________________________________________________

 Persons filing and/or presenting this appeal who do not hold an ownership interest in the subject property

MUST include with the appeal an assessor-approved power-of attorney form signed by the owner(s). Failure to

comply will invalidate the appeal.

DO NOT WRITE BELOW THIS LINE

Vote of Board Members: Action of Board:

( ) Sustain Assessor’s Value

( ) Reduced Value To $ _________________________

( ) Increased Value To $ _________________________

( ) Other

Board Chairman Signature Action Date

Instructions

The following information is to assist you in filing an appeal to the 2024 Forsyth County Board of Equalization and Review. These

statements will tell you what is required of an appellant, help you complete the form on the reverse side and help you identify the

supportive material required.

GENERAL

a) This form must be used in filing an appeal. A SEPARATE FORM MUST BE COMPLETED FOR EACH RECORD

BEING APPEALED.

Return this form to: Forsyth County Board of Equalization and Review

P O Box 757

Winston-Salem, NC 27102-0757

b) Review and correct (if necessary) the block and lot number (or account number if personal property), property address, owner’s

name and address, as shown on the top of the form. If this information is not pre-printed on the form, please complete this

information.

c) Appellants who file incomplete, unsigned, or untimely forms have no standing and cannot be scheduled for a board hearing.

property owner (appellant) has 15 days to file an appeal.

 For Non-Real Estate Appeals: If the notice of value is dated after September 1, 2024, the property owner (appellant) has 30

days to file an appeal.

 For Registered Motor Vehicle (RMV) Appeals: Must be filed between thirty (30) calendar days prior and thirty (30)

calendar days after the date of renewal.

 For Vehicle Gap Property Tax Appeals: Must be filed within thirty (30) calendar days of the September 1 that follows the

Gap Property Tax Notice date.

e) Hearings before the Board are by appointment only.

f) Appellants will be notified by first class mail of their appointed hearing date and time with the Board. Failure to appear at the

appointed time may result in dismissal of the appeal and/or the appeal being heard in the appellant’s absence.

g) The value placed on the property by the Assessor’s Office is presumed to be correct under the general statutes of North Carolina.

The appellant bears the burden of proving that the assessed value substantially exceeds the fair market value of the property and

that the Tax Assessor used either an illegal or an arbitrary method of assessing the property. Pertinent supportive information

should accompany the appeal.

h) “Market value” is defined as the price at which the property would change hands between a willing and financially able buyer

and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of all the uses

to which the property is adapted and for which it is capable of being used.

i) The Board cannot give an appeal proper consideration unless the appellant submits factual information in support of the

appellant’s contentions of being incorrectly assessed.

 For Real Property Appeals, the information should be in the form of maps, fee appraisals with an effective date between

1/1/17 and 1/1/21, pictures, construction costs, sales of comparable properties that occurred between 1/1/17 and 12/31/20.

Appellants of real property may request an on-site meeting with the County appraiser for the purpose of reviewing the

property’s interior factual items and/or condition. Request may be made in section #2 on the front of this form. If your

appeal involves income producing (rental property), income and expense statements for 2018, 2019, and 2020 need to be

provided. All grounds for the appeal, evidence, and necessary documents must be submitted at least 10 days prior to the

appeal to enable the County have adequate time for review and verification. Also, six complete copies of any presentations

and materials the appellant desires the Board of Equalization and Review Members to consider must be received by the

Clerk to the Board of Equalization and Review at least 10 days prior to the hearing.

 For Individual Personal Property Appeals (including RMV Appeals and Vehicle Gap Appeals), the information should be

in the form of pictures, bills of sale, odometer statements, condition statements, property make and model, etc. Manufactured

home values include set-up, air conditioners and other amenities as applicable.

 For Business Personal Property Appeals, the information should be in the form of appraisals, financial records, or any or

any other relevant documents.

d) Generally, appeals must be filed by the last day in June. Exceptions would include:

 For Real Estate Appeals: Deadline is September 1. If the notice of value is dated after June 15, 2024, the