2015 Board of Equalization & Review Appeal Form

Application for Hearing
Before the 2015 Guilford County Board of Equalization and Review
Appeal Deadline: 5:00 pm EST on June 1, 2015
I hereby request a hearing before the Guilford County Board of Equalization and Review
Section 1
Property and Ownership Information
Parcel Number: * __________________________________________
Property Address:* __________________________________________ Type of Property: Residential _____
City
_________________________Zip Code__________
Commercial_____
Tax Parcel information can be found at:
http://taxweb.co.guilford.nc.us/CamaPublicAccess/
Owners Name
Mailing Address
Phone:
Email
_________________________________________ Representatives Name_______________________
__________________________________________Mailing Address
_______________________
__________________________________________Phone:
_______________________
__________________________________________
(Representatives must submit POA form*)
(*Required information)
A change in value will be considered only if the real estate owner can demonstrate that the appraised value substantially differs
from the market value or is inconsistent with the value placed on like or similar properties within your neighborhood.
Section 2
Basis for Appeal
___ Purchased Property (Please attach sale info)
___ Commercial Income Value (attach I&E statements 2009-11)
___ Appraisal (From 2010 or 2011 attach copy)
___ Condition of the property (describe & document)
___ Sale of Comparable Property (provide copy of listing)
____Other (provide details below or on a separate sheet)
Owner’s Opinion of Value
$_____________________________*(As of January 1, 2012)
Section 3
Property Information
Building Total Heated Area__________SF Upper Story Finished Area _______SF Basement Y/N
Finished_____%
This building has Central Air Conditioning _____ Fireplaces ___ Total Number of Baths Full_____ Half____
Is this property leased? ______ If leased what is the Monthly Rent? $_________________
If the building has been renovated please list the date, type & cost of renovation: _____________________________
Other:
Appeal Information
By State Law, Guilford County assessed real estate values reflect the market value as of January 1, 2012, which is the date
of the last county-wide revaluation. Any inflation, deflation or other economic changes occurring after this date do not
affect the assessed value of the property and cannot be lawfully considered when reviewing the value for adjustment.
Appeal forms with full documentation must be received by 5:00 pm EST on June 1, 2015 to be heard by the Board of
Equalization and Review for 2015.
I certify that any information given, including attachments, is true and correct. I verify I have authority to file this appeal. I
hereby request a hearing to appeal the 2015 tax value of the parcel described herein.
Appellant’s Signature: __________________________
Date: __________________________
Representative’s Signature: _____________________________
Date: _____________________________
Contact #: Home
Cell
Email
Tax representatives and other non-attorneys must file a signed Power of Attorney form before being heard by the Board of Equalization
and Review. Power of Attorney forms are available at: http://countyweb.co.guilford.nc.us/tax-forms-and-rates
[email protected] 336-641-4814
Guilford County Tax Department/PO Box 3138/Greensboro, NC 27402
INSTRUCTIONS
By State Law, Guilford County assessed real estate values reflect the market value as of January 1, 2012, which is the
date of the last county-wide revaluation. Any inflation, deflation or other economic changes occurring after this date
do not affect the assessed value of the property and cannot be lawfully considered when reviewing the value for
adjustment.
The following instructions are to assist you in filing an appeal to the 2015 Guilford County Board of Equalization
and Review. These statements let you know what is required of an appellant, help you complete the form, and
help you identify the supportive material required.
GENERAL
a. This form must be used in filing an appeal. A separate form is required for each parcel being appealed.
b. Return this form to : Guilford County Board of Equalization and Review
P. O. Box 3138
Greensboro, NC 27402
c. Incomplete, unsigned, or untimely forms have no standing and cannot be scheduled for a Board hearing.
d. Real Estate Appeals must be filed by 5:00 pm EST on June 1, 2015 to be heard for 2015 taxes.
e. Representatives of owners must provide signed Power of Attorney forms.
f. Hearings before the Board are by appointment only.
g. 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 or the appeal will be heard in
the appellant’s absence.
h. The value placed on the property by the Tax Assessor’s Office is presumed to be correct under state law.
The appellant bears the burden of proving that the 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 must accompany the appeal.
i. “Fair 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.
j. 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, appraisals with effective
dates between 2010 and 2011, photographs, construction costs, or sales of comparable properties
that occurred between 2010 and 2011. In order to determine the market value as of January 1,
2012, any comparable sales information or appraisals provided by the appellant should have taken
place during 2010 or 2011. If they wish, Appellants may request to be contacted by the county
appraiser who will be reviewing their property.
 If your appeal involves income producing (rental) property, income and expense statements for
2009, 2010, and 2011 must be provided for the Board’s consideration and review. All evidence
should be submitted to the Board with the original application for appeal. The material can be
delivered to the Clerk to the Board of Equalization and Review by mail, email or fax. Appeals
returned by email or fax should contain no more than three attachments.
 Be aware the Board may agree with the Tax Assessor’s value, reduce the value, or raise the value
of any property appealed.
 Additional information on the Board of Equalization and Review and appraisal records is available at:
http://countyweb.co.guilford.nc.us/tax-homepage
[email protected] 336-641-4814
Guilford County Tax Department/PO Box 3138/Greensboro, NC 27402