by E. Drew Nelson Attorney at Law
Davidson County is undergoing a reevaluation process for property taxes. The appraisals will be effective as of January 1, 2026 and could change the amount of property tax that you owe. You will receive a notice of the new tax appraised value that should come out in January or February 2026. The appraised value is based on the current fair market value of the property.
Sometimes, the appraisals are incorrect. This could be due to an error in the county’s review of the property such as including three bedrooms for your property when in reality there are only two or calculating the incorrect square footage. It could also be due to the county using properties that are poor comparisons for your property to set the value, among other reasons.
If you think the appraised value is incorrect, there are several avenues for appealing the appraised value. The first is through an informal appeal. The informal appeal process will be available from January – March. Through this informal process, you can speak with the tax assessor office to try to resolve the disputed valuation. The assessor’s office will consider the evidence and information that you have regarding the value of the property before making a decision on the disputed valuation. Some of the evidence that could be helpful would be a recent appraisal of your own for the property and comparative sales reports from a realtor. The informal appeal is often the best way to clear up obvious errors such as miscalculations of square
footage or acreage of properties.
In April, the formal appeal process will open up through an appeal to the County Board of Equalization and Review. It is important not to miss your appeal deadline even if you are working on an informal appeal. If you miss your appeal deadline, your options become limited and you may lose certain appeal rights. In the formal appeal, the board will conduct a hearing and receive evidence from the tax assessor and from you regarding the assessed value of the property. After the hearing, the Board will issue a written value decision and you will be provided a copy. At that stage it is imperative you have credible evidence to offer as to your opinion of value such as a property appraisal from a certified real estate appraiser.
If you wish to appeal the Board of Equalization and Review’s decision, you can appeal their decision within thirty (30) days to the Property Tax Commission which is a state-wide body with five (5) members in Raleigh. The Property Tax Commission will consider all the evidence and information and issue a new decision regarding the valuation. This decision can be appealed further through the court system.
June 2026 is when the tax rate is set by the County Board of Commissioners. It is important to note that just because the property value increases, the taxes owed may not increase. This is because the property tax owed is based on the property tax rate set by the Board of Commissioners rather than a static amount.
July 1, 2026, the new tax property tax bills will be sent out. It is important to note that the tax bill may be sent out while you are still pursuing your appeal. The appeal does not stop the taxes from being owed and paid by the end of the calendar year to avoid penalties and interest.
Brinkley Walser Stoner has experience in assisting clients on property tax appeals for residential, commercial and agricultural (farming/timber) properties. If you believe your property tax value is incorrect please contact an attorney to discuss your options.