NC Property Tax Deadlines in Light of COVID-19

property tax deadlines 2020

The impact of the COVID-19 epidemic on many governmental deadlines has been extensive. We previously posted about the extension of many IRS deadlines. So, how has the epidemic impacted deadlines relating to North Carolina property tax matters? The short answer: not much.

The Property Tax Commission is the state-level appeal board for property tax matters. If you dont like the result you got at the county level Board of Equalization & Review ["BER"], you can appeal to the PTC. The PTC generally meets once a month for 4 days in one week. As a result of the COVID-19 virus, the PTC did cancel hearings scheduled for April. As of this date, howver, hearings scheduled for May and afterward are going forward. The PTC calendar dates for April thru August, which is as far in advance as they have been scheduled currently, are posted below.

  • May 26 – 29
  • June 22 – 25
  • July 27 – 30
  • August 24 – 27

As to other property tax deadlines, they have not generally been extended. So, deadlines for filing appeals to the local BER or deadlines for filing appeals to the PTC are still the same. The reason for this is that such deadlines are statutory, so they cannot be changed except by action of the NC Legislature. 2020 is scheduled as a "short session" of the Legislature and so would not generally start meeting until April/May in any event. However, given the COVID-19 impact, they have yet to go into session and may not do so for awhile. Until the Legislature goes into session, there will no deadline extensions.

As to how COVID19 affects other property tax deadlines, see here for an excellent summary from Chris McLaughlin re "Taxes, Reapppraisals, and Budgets in the COVID-19 Era."

 

About the Author

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John A. Cocklereece, Jr.

John Cocklereece concentrates his practice on property tax appeals, business law, tax controversies, and estate planning and administration.
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