NC Property Tax Commission Publishes 2019 Calendar

NC Property Tax Commission hearing dates

The North Carolina Property Tax Commission (PTC), the state level property tax appeals body, has published its schedule of hearing dates for 2019. The PTC generally meets once a month for 4 days for hearings.

  • Feb 4 – 7
  • March 4 – 7
  • April 22 – 25
  • May 20 – 23
  • June 24 – 27
  • July 8 – 11
  • Aug. 5 – 8
  • Sept. 3 – 6
  • Sept. 30 – Oct. 3
  • Nov. 4 – 7
  • Dec. 9 – 12

Hearings are generally held in Raleigh at the Department of Revenue building. Further details about times on those dates can be found here. 

The PTC hears appeals that have already been presented at the county-level Boards of Equalization and Review (BER) and not resolved. The PTC is the "court of record" for property tax appeals, meaning that it is the last forum for the presentation of evidence — witness testimony and documentary evidence — in support of an appeal. Appeals from decisions of the PTC are to the North Carolina Court of Appeals and are solely on the "record" created at the PTC hearing. No further evidence is presented at the Court of Appeals hearing.

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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