NC Property Tax Commission

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.
NC Board of Equalization and Review for Property Tax

NC Property Tax Appeals Process: Part 2 - From the Board of Equalization and Review to the North Carolina Property Tax Commission

January 11, 2017
Justin M. Hardy
North Carolina Property Tax Law Monitor
When real property or business personal property in North Carolina is valued by taxing authorities in excess of fair market value, certain parties have the right to appeal the excessive value. This post provides an overview of that appeals process in North Carolina. It is easy to make a misstep in this system.

NC Property Tax Commission Hearing Dates Through June, 2016

October 13, 2015
John A. Cocklereece, Jr.
North Carolina Property Tax Law Monitor
The Property Tax Commission is the state level appeal forum for property tax appeals in North Carolina. It is serves as the court of record for such appeals, i.e., it is the last chance to create a record with witness testimony and documentary evidence. All appeals thereafter are "on the record" created at the PTC and subject to limited review, i.e., a finding of either an error of law by the PTC or insufficient evidence to support the PTC decision.

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