BOER - What if I disagree with the decision?

All result letters contain instructions on how to proceed if you disagree with the decision. If you disagree with the outcome of a BOER appeal, you may appeal to the North Carolina Property Tax Commission (PTC) within thirty (30) days of the date of the decision letter. There is no fee to file an appeal at any level. For more information about the Property Tax Commission (PTC), please visit their official website:  Property Tax Commission (PTC) | NCDOR