Sometimes a home’s value will be assessed higher than fair market value, and this means higher taxes on the home. In this case, homeowners are allowed to appeal the county’s decision. County property reappraisals are conducted every few years, with specific cycles dependent on the county in question. The process varies state to state, but in North Carolina, those seeking to appeal can do so during the year of the appraisal or in any year of the reappraisal cycle.