Blog > North Carolina Property Tax Law Monitor

Appeals Process

The North Carolina State Capitol building during the early evening hours.

New Property Tax Commission Hearing Dates

August 16, 2021
John A. Cocklereece, Jr.
North Carolina Property Tax Law Monitor
The North Carolina Property Tax Commission (PTC) is the state-level appeals body for property tax appeals. The PTC hears appeals from decisions of the Boards of Equalization and Review of all 100 N.C. counties. Hearings before the PTC are de novo. Decisions of the PTC are appealable to the North Carolina Court of Appeals. The PTC normally holds hearings once a month for 4 days at a time.
PTC Hearing Dates Through December 2021

PTC Hearing Dates Through December 2021

April 27, 2021
John A. Cocklereece, Jr.
North Carolina Property Tax Law Monitor
The North Carolina Property Tax Commission (PTC) recently released a calendar of its hearing dates through the rest of 2021. While the PTC normally hears its appeals in the Revenue Building in Raleigh, the PTC is currently hearing all of its appeals virtually. Typically, the PTC meets once a month for 4 days during a given week. The calendar for the remainder of 2021 is available here.

Property Tax Commission Hearing Dates

May 23, 2018
John A. Cocklereece, Jr.
North Carolina Property Tax Law Monitor
If you are unsatisfied with the value placed by the county tax office on your property, there is an appeal process by which you can challenge the county value. The first step in this process is an appeal to the local Board of Equalization and Review. If still not satisfied with the result, you can next appeal to the Property Tax Commission. The PTC sits as the statewide board of equalization and hears appeals from all county BERs.
Double Taxation

Avoiding Double Taxation on Property Tax

September 22, 2017
North Carolina Property Tax Law Monitor
When tax professionals hear the term "double taxation," they tend to think of income taxes paid twice on the same source of income — like when income is taxed at both the corporate level and the individual level. The term applies equally in certain property tax situations in North Carolina. Unlike in the corporate tax scenario, in the property tax scenario, double taxation is improper and illegal.

Authors

Categories

RSS