Appeals Process - Property Tax Commission

Appeals Process - Property Tax Commission

Following a hearing with the BOER, property owners may appeal to the North Carolina Property Tax Commission should they remain in disagreement with the value of the real estate. The Commission is composed of five members: three appointed by the Governor and two appointed by the General Assembly.

Applications for hearings must be filed with the North Carolina Property Tax Commission within thirty (30) days after the Board of Equalization and Review has mailed notice of its decision. Property owners may appeal to the Property Tax Commission personally or through an attorney; however, tax representatives are not authorized to represent property owners before the Commission. Appeals from Commission decisions are to the North Carolina Court of Appeals and are based on hearing records.