The Board of Equalization and Review
The first step in an appeal is to appeal to the Board of Equalization and Review. The BER is a group of local individuals who have been appointed by the County Commissioners. The Board of Equalization and Review is required to hold its first meeting between the first Monday in April and the first Monday in May. The BER will set a deadline for filing appeals. Appeal deadlines vary from county to county, and from year to year in each county. We recommend that you file your appeal before the first Monday in April to ensure that you’re never late.
The North Carolina Property Tax Commission
After your Board of Equalization and Review hearing, you will receive a notice detailing their decision. If you do not agree with their decision, you have 30 days to file a Notice of Appeal and Application for Hearing to the North Carolina Property Tax Commission. The North Carolina Property Tax Commission hearing is a formal legal proceeding, and therefore, taxpayers are responsible for presenting evidence to demonstrate why they believe that their commercial property has been unfairly assessed. Once you have done so, your taxing jurisdiction will be given the opportunity to prove that their valuation equates to fair market value.
NC Court of Appeals and Supreme Court of NC
After the North Carolina Property Tax Commission reaches a decision, both the taxpayer and taxing jurisdictions have the right to appeal to the North Carolina Court of Appeals. The Court of Appeals may uphold the PTC decision, overrule the PTC decision or send the case back to the PTC for further action. Decisions made by the North Carolina Court of Appeals can be appealed to the Supreme Court of North Carolina under certain circumstances.