If a property owner is dissatisfied with the valuation of its property for property tax purposes, it must follow a specified appeal process to contest the value and attempt to get it lowered.
The first step in this appeal process is the local appeal, typically to the county Board of Equalization and Review [BER]. Deadlines for local appeals vary from county to county and from year to year, but are always sometime between April 1 and June 30.
If the property owner is still dissatisfied with the result, it can appeal to the Property Tax Commission [PTC], which hears all appeals from local BERs. The PTC generally meets in Raleigh once a month for 4 days to hear appeals. The PTC recently announced its hearing dates for the first half of 2017 and they are as follows: