Online Real Property Appeal

Catawba County Appeal Portal

Appeals will be accepted beginning January 1st. Appeal requests must be made by online submission through the portal, calling the Revaluation Office to schedule an appointment, or emailing the appeal to

Informal appeals may be requested for review by the Revaluation Office until the Board of Equalization and Review has commenced their session. Appeals still in disagreement after the informal appeal process may continue on to appeal before the Board of Equalization and Review. The first meeting of the Board of Equalization and Review must be held no earlier than the first Monday in April and no later than the first Monday in May per NC General Statute.

A request for an appeal to the Board of Equalization and Review must be made in writing and submitted to the Catawba County Assessor in writing or email Questions can be directed to the Revaluation Office at (828) 465-8436.

NCGS 105-283 Requires All Property Be Appraised Or Valued At Its True Market Value

105-283. Uniform appraisal standards

All property, real and personal, shall as far as practicable be appraised or valued at its true value in money. When used in this Subchapter, the words "true value" shall be interpreted as meaning market value, that is, the price estimated in terms of money at which the property would change hands between a willing and financially able buyer and seller, neither being under compulsion to buy or 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. For the purposes of this section, the acquisition of an interest in land by an entity having power of eminent domain with respect to the interest acquired shall not be considered a competent evidence of the true value in money of comparable land.

Appeal Review Process

A change in value will be considered only if the real estate owner can demonstrate that the county's assessed value is arbitrary or illegal and that the assessed value substantially differs from the true value in money (market value) of the property as of January 1st of the reappraisal year (2023).


Pursuant to N.C.G.S. 105-322, the Catawba County Board of Equalization and Review will meet as required by law.

To hear, upon request, any taxpayer who owns or controls taxable property in Catawba County, with respect to the valuation of such property, or the property of others, and to fulfill other duties and responsibilities as required by law.



Hearing requests must be received no later than adjournment. In the event of earlier or later adjournment, notice to that effect will be published in this newspaper.

All sessions will be held at the Catawba County Board of Elections Training Room, located at 145 Government Drive, Newton, NC 28658. Property owners having reason to appeal valuations or listings to this Board should call (828) 465-8436 between the hours of 8:00 a.m. to 5:00 p.m., Monday through Friday, to schedule an appointment.

Catawba County:
Board of Equalization and Review
Brian S. Myers, Clerk to the Board