Appeals Process

Property Tax Commission Hearing Dates

May 23, 2018
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.
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.

Proposed New Law Would Revolutionize North Carolina Property Tax Appeals

April 12, 2017
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.
Atlas on the top of Schloss Linderhof

Burden Shifting in a North Carolina Property Tax Appeal

March 27, 2017
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: 

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