Appeals Process | Bell Davis Pitt

Property Tax Commission Hearing Dates

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.

TWO NC COUNTIES SEEK REPEAL OF PROPERTY TAX BREAK FOR SOLAR FARMS

October 23, 2017

John A. Cocklereece, Jr.

North Carolina Property Tax Law Monitor

In order to promote renewable energy development, the NC legislature passed various incentives for the development of solar energy. One of these was NCGS Section 105-275(45), which provides that 80% of the appraised value of a solar energy electric system shall be excluded from taxation.

Double Taxation

Avoiding Double Taxation on Property Tax

September 22, 2017

Justin M. Hardy

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.

New Regime at the North Carolina Property Tax Commission

John A. Cocklereece, Jr.

North Carolina Property Tax Law Monitor

The change in the North Carolina Governor's office this year now brings a change in the make-up of the Property Tax Commission ("PTC"). The PTC is a 5-member, quasi-judicial body that hears appeals after the Board of Equalization and Review ("BER") level in the county where the property is located.

What to do about Forsyth County's 2017 "Value Pending" Property Tax Notices

Justin M. Hardy

North Carolina Property Tax Law Monitor

Many owners of commercial properties in Forsyth are recieving revaluation notices that do not state a value at all. Instead, where the new 2017 value should be, the notices say "VALUE PENDING." Meanwhile, the deadline in Forsyth County for appealing 2017 property values to the Board of Equalization and Review is June 30, 2017.

T.M. Holt Manufacturing Company, Haw River, N.C. 1897

Alamance County Property Values Yield Slight Increase, Deadline to Appeal is June 1

Justin M. Hardy

North Carolina Property Tax Law Monitor

"Tax season" might be officially over, but property tax revaluation is in full swing for Alamance County. If you own property in Alamance County, you should have recieved your revaluation notice by March 1. These notices set forth the new assessed value of your property effective January 1, 2017.

Proposed New Law Would Revolutionize North Carolina Property Tax Appeals

John A. Cocklereece, Jr.

North Carolina Property Tax Law Monitor

2017 is the year for the "long" session of the General Asembly in NC, meaning that this is the year that the biennial budget is passed and more legislation is proposed than in the off-year or "short" session. A bill introduced on March 23 by Senators Tarte, Tucker, and McKessick would, if passed, revolutionize the process of property tax appeals in North Carolina.

Forsyth County Property Tax

Forsyth County Property Values Increase by 6 Percent—Deadline for Appeals is June 30

John A. Cocklereece, Jr.

North Carolina Property Tax Law Monitor

Property tax revaluation notices in Forsyth County have been mailed advising property owners of their new values. Average property values in Forsyth County increased by about 6% from the last revaluation in 2013, according to a statment made by John Burgiss, the tax assessor, in arecent Winston-Salem Journal article.

Atlas on the top of Schloss Linderhof

Burden Shifting in a North Carolina Property Tax Appeal

Justin M. Hardy

North Carolina Property Tax Law Monitor

If you're attempting a property tax appeal in North Carolina and your case is going to the North Carolina Property Tax Commission, you'll need to familiarize yourself with the applicable burden-shifting framework. Taxpayer's Burden: Presentation vs Proof When the case begins, the deck is stacked against the taxpayer. The tax assessment being challenged is presumed to be correct. To change that, the taxpayer must present "competent, material and substantial" evidence that tends to show that:

Guildford County seal

75% of Guilford County Properties Increase in Value

John A. Cocklereece, Jr.

North Carolina Property Tax Law Monitor

The Guilford County tax director has reported that 75% of all properties have increased in value as a result of the 2017 revaluation, according to an article in the Greensboro News. This compares to 46% of the properties increasing in value during the last revaluation in 2012. No indication was given as to the extent of the valuation increases.