From the website:

The appeal process includes four steps.

1. Contact the Real Estate Division – if you have a concern about the valuation of your property. If you are appealing as a result of a countywide revaluation, please complete the form attached to the notice you received, and return it to the address on the form. Be sure to attach copies of the information you wish to be considered in reviewing your appeal. You may want to review similar sales or check the characteristics of your property. Remember that you need to have some reason or evidence as to why you feel the assessment is wrong. Most issues are resolved at this level.

2. Appeal to the Board of Equalization – The Board of Equalization is a board of citizens, appointed by the Board of County Commissioners, that review assessment. Be sure to review the rules for appealing to and presenting to the Board of Equalization (just click on the link). The Board of Equalization may decrease, increase, adjust the other properties for equalization, or leave the assessment the same. Appeals must be made to the Board of Equalization by May 15th or within 30 days of notice. The Board will notify you of their decision within 10 business days of the hearing.

3. Appeal to the North Carolina Tax Commission – This is like a tax court that hears appeals of the local board of Equalizations decisions. You will need to have a lawyer for this level of appeal.

4. Appeal to the North Carolina Court of Appeals – This is usually either a question of law or a fair value issue.