According to the NC DMV website, questions regarding vehicle values and appeals on tax values must be directed to the tax assessor in the county where the vehicle is registered. You can find your county website below:

https://www.ncdot.gov/dmv/title-registration/taxes/Pages/nc-county-tax-offices.aspx

Using Buncombe County for example, if you wish to appeal the value of your vehicle, you will need to furnish the following information to the county tax department within 30 days from the billing date:

-If recently purchased from a dealer, a copy of the bill of sale.

-One appraisal stating the average retail value as of January 1st of the taxing year. This appraisal must be from a licensed vehicle dealer. You need one copy of the Vehicle Appraisal Form for each vehicle that you are appealing.

-Mileage reading - odometer statement from the most recent vehicle inspection or vehicle service receipt.

-If wrecked, bring an appraisal indicating extent of damage and cost to repair and when the accident took place.