Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In North Carolina, property tax is imposed by local governments, such as counties, municipalities, and special tax districts. The tax is based on the appraised value of real property, which includes land and buildings. The North Carolina Department of Revenue oversees the general administration of property taxes in the state, while county tax assessors are responsible for the appraisal and assessment of property within their jurisdictions. Property owners in North Carolina have the right to appeal the assessed value of their property if they believe it is incorrect. This appeal must be filed with the county Board of Equalization and Review or, in some cases, directly with the county assessor's office. The appeal process typically involves a review of the property's appraisal and may require the property owner to provide evidence to support their claim of an over-assessment. If the initial appeal is unsuccessful, property owners may further appeal to the North Carolina Property Tax Commission and, ultimately, to the state's court system.