The North Carolina Property Tax Commission is the state level board of equalization and review and serves as the court of record for property tax appeals. Appeals from decisions of the PTC are to the NC Court of Appeals “on the record.”

Upcoming 2025 North Carolina Property Tax Commission Hearing Dates:

October 20-23, 2025 | Hearing Location: Raleigh, NC

November 17-20, 2025 | Hearing Location: Raleigh, NC

December 15-18, 2025 | Hearing Location: Raleigh, NC

January 5-8, 2026 | Hearing Location: Raleigh, NC

February 9-12, 2026 | Hearing Location: Raleigh, NC

March 16-19, 2026 | Hearing Location: Raleigh, NC

Note: Unless another location is designated, hearings will be held in Hearing Room 135 at the North Carolina Department of Revenue Building. Hearings usually begin at 1:30pm on the first day of the hearings and at 9:00am on the remaining days of hearings. 

Looking to Appeal Your NC Property Tax Revaluation?