Informal Appeals Process
If you feel your property value is appraised too high, you can file an informal appeal of value to the Assessor's office. You should use the notice of value, which includes the informal appeal form, in order to file your informal appeal. If you need additional copies, the informal appeal form is also available here. 

An informal appeal is conducted by our appraisers without the need to appear before our Board of Equalization and Review. The informal appeal is used to confirm data with the taxpayer such as year built, square footage, number of bathrooms, and other physical characteristics that could affect the value of your property. Most citizens prefer to have their value reviewed during the informal process.

An informal appeal still allows for a formal appeal to be filed later.

Submit your completed informal appeal form (including a daytime phone number), along with all documentation to be reviewed, using the methods below:

• Email (preferred method) tax@personcountync.gov
• USPS-Person County Tax Assessor, PO Box 1116, Roxboro, NC 27573
• Drop off-Person County Tax Office, 13 Abbitt St, Roxboro, NC 27573

If you have questions about the informal appeals process, call us at (336) 597-1721. However, we cannot start the informal appeal process unless we have received your appeal form.

After reviewing your information, our office will inform you, in writing, of any change to your property value. After receiving your new notice of value, you should review and determine if a formal appeal is needed.

Formal Appeals Process
A formal appeal is conducted by our Board of Equalization and Review. This board consists of five members who have been selected/appointed by our Person County Board of Commissioners.  While an informal appeal is recommended, a formal appeal is open to all citizens that own property in Person County.

Each taxpayer is allotted time to submit their evidence, and our tax appraisers will also submit evidence. The Board of Equalization and Review, after careful consideration of all information presented, will decide if a change in value is needed.

After appearance before the Board of Equalization and Review, you will receive a written notice of their decision, and also instructions on how to appeal further, if needed. Your appeal can only be heard at the North Carolina Property Tax Commission after your formal appeal has been heard by the Board of Equalization and Review.

Formal appeal form can be found here.

What information will help my appeal?
For all stages of the appeal process, it is recommended you have supporting information on which to base your appeal. These items include but are not limited to:

• A recent copy of a fee appraisal (within the last year) used for the sale, refinancing of a mortgage, or home equity loan
• Pictures to show conditions inside and outside of the property
• Comparative sales in the neighborhood

An appeal that the value is too high because the future tax bill will be too high is an invalid reason to appeal.

What will my tax bill be for this year? 
The Board of County Commissioners sets the tax rate each year after determining what tax rate is required to provide the necessary tax dollars to pay for the services county government provides to citizens. The tax rate will be calculated and applied to the valuations when the Board of Commissioners finalizes the fiscal year budget in June.