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Northampton County board cuts assessed dealer value of vehicle to $31,000 after appeal
Summary
The Board of Equalization and Review set a dealer retail taxable value of $31,000 for a vehicle appealed by a taxpayer after considering CARFAX and Edmunds valuations and noting prior accident history. The board voted 5-0; the appellant may appeal to the state Property Tax Commission within 30 days.
The Northampton County Board of Equalization and Review voted unanimously to set the dealer retail taxable value of a vehicle at $31,000 after hearing an appeal from a taxpayer. The board met in a recessed session of the county commissioners meeting on July 28, 2025, and adopted the value by voice vote.
Board members considered valuation reports submitted by the appellant and county staff. The appellant provided a CARFAX retail figure, which was recorded in the record as about $33,095, and county staff reported an Edmunds dealer retail figure of about $29,090 after entering the vehicle identification number and accident history. Tax office staff noted the vehicle had been in two accidents and had roughly 96,405 miles on the odometer. County staff emphasized that their values are calculated from the state valuation manual and state sales data; as county staff put it, "our values come from the state," and they noted that the state reviewer, Travis Isaac at NCDOR, used 16 sales to comprise the value used by the county.
During discussion, one board member said, "I recommend we round it out to $31,000," and a motion to set the taxable dealer retail value at $31,000 was made, seconded and approved by voice vote. The clerk recorded the result as five ayes and no nays. The board chair said the decision would be signed and entered as the board's determination.
The tax administrator and staff advised the board that the appellant may appeal any decision of the Board of Equalization and Review to the North Carolina Property Tax Commission within 30 days. The record shows the appellant had earlier asked that the value be returned to a prior figure of about $27,048; county staff and board members said the $40,000 figure on the tax rolls was "excessive" based on the available market reports and the vehicle's accident history, but the board did not restore the prior assessed figure and instead set $31,000.
No further formal directives or conditions were attached to the board's action. The board then adjourned the Board of Equalization and Review and returned to open session.
