Board of Equalization and Review

Board of Equalization and Review

The Board of Equalization and Review (BOER) is a special board appointed by the County Commissioners as authorized by state law. It consists of Wake County residents with knowledge of the local commercial and residential real estate market and includes professionals from real estate brokerage, appraisal, construction, and legal fields. Amongst the BOER duties is the duty to hear taxpayer appeals with respect to the listing or appraisal of property. Not all BOER members will appear at each hearing; the BOER is divided into smaller panels based on their areas of expertise and schedule of appeals. More information about the BOER may be found at wake.gov/boer.

NCGS 105-322 authorizes the Wake County Board of Commissioners to appoint a special Board of Equalization and Review (BOER).

Board of Equalization and Review Powers and Duties

In Wake County, by resolution adopted by the Board of Commissioners, the BOER has:

• The duty to examine and review tax lists of the county for the current year and make any changes necessary to ensure that all taxable property is listed, appraised, and assessed per state law;
• The duty to hear taxpayer appeals with respect to the listing or appraisal of property;
• The authority to increase or decrease the appraised value of property;
• The power to compromise, settle, or adjust the County’s claim for taxes arising from discovered property; and
• The power to approve or deny good cause for late applications submitted for property tax exemption or exclusion, including:
  • Agricultural, horticultural , and forestland deferred taxes;
  • Elderly or disabled property tax exclusion, property tax homestead circuit breaker, and disabled veteran property tax exclusion; and
  • Real and personal property used for religious purposes, educational, scientific, literary , or charitable purposes; charitable hospital purposes; qualified retirement facilities; burial property; historic properties; low-income housing property; community land trust property; and other applications per GS 105-282.1.

The BOER may request records needed to obtain information pertinent to its inquiry.

Hearings and Decision Dates

Appeals are heard by the Wake County Board of Equalization and Review. Hearings are held on the lower level of the Wake County Commons Building, located at 4011 Carya Drive, Raleigh. Taxpayers with appointments for appeals scheduled before the BOER are not required to make a personal appearance at the hearing. More information about BOER appeal hearings may be found HERE.

Decisions by the BOER are mailed to the appellant within 30 days of the hearing date.

BOER decisions regarding waiver of late list penalties are final. Other BOER decisions may be appealed to the North Carolina Property Tax Commission (PTC). A taxpayer notice of appeal to the PTC must be received by the Commission within 30 days of the date of the BOER Notice of Decision.

Upcoming Scheduled Hearings

• May 14, 2026, from 9 a.m.–12 p.m.
• May 20, 2026, from 9 a.m.–11 a.m.
• June 17, 2026, from 9 a.m.–11 a.m.
• July 15, 2026, from 9 a.m.–11 a.m.
• August 19, 2026, from 9 a.m.–11 a.m.