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.
The PTC generally holds hearings once a month in a hearing room in the Department of Revenue Building in downtown Raleigh. Typically, the PTC holds hearings on Mondays thru Thursdays, depending on the case load.
Periodically, the PTC issues a calendar designating the weeks it will be hearing appeals. A calendar of the hearing dates for the remainder of the year was recently issued and can be viewed here.