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.
The PTC recently released a calendar of its hearing dates through June 2022. The calendar is available here.
The PTC normally hears its appeals in the Revenue Building in Raleigh. The PTC was hearing appeals virtually due to COVID but went back to in-person hearings several months ago. This, however, is subject to change due to the upsurge of the Delta variant of COVID. Additionally, the PTC has recently moved its hearings to the NC Utilities Commission hearing room in the Dobbs Building in Raleigh, due to its greater size and less stringent building entry protocols.