Property Tax Commission Frequently Asked Questions
The Property Tax Commission (“Commission”) constitutes the State Board of Equalization and Review for the valuation and taxation of property in the State. The Property Tax Commission consists of five members, three of whom are appointed by the Governor and two of whom are appointed by the General Assembly.
You must receive a decision from the local board of equalization and review or the local board of county commissioners before you may file an appeal with the Property Tax Commission. An appeal may also be filed if the local board refuses to provide a hearing or issue a decision.
The Property Tax Commission is located at 501 N. Wilmington Street, Raleigh, North Carolina 27604 in the Revenue Building. The mailing address for the Commission is P.O. Box 871, Raleigh, North Carolina 27602. See North Carolina Administrative Code, Title 17, Rule 11 .0101. For directions to the building, click here.
All hearings before the Commission will be held in Raleigh, North Carolina unless the Commission designates another location. See North Carolina Administrative Code, Title 17, Rule 11 .0207.
A Property Tax Commission hearing is an administrative hearing that is very similar to a trial in court, but without a jury. It is a new hearing from a decision of the local board of equalization and review or the local board of county commissioners with witnesses and exhibits. The hearing is governed by the rules of evidence as practiced in the courts.
- The Appellee is the county or municipality where the property is located.
- The Appellant is the taxpayer challenging the listing, appraisal, and assessment of his or her property by the local board of equalization and review or the local board of county commissioners.
Effective as of September 18, 2014, if a property owner is a business entity, the business entity may represent itself using a nonattorney representative who is one or more of the following of the business entity: (i) officer, (ii) manager or member-manager, if the business entity is a limited liability company, (iii) employee whose income is reported on IRS Form W-2, if the business entity authorizes the representation in writing, or (iv) owner of the business entity, if the business entity authorizes the representation in writing and if the owner’s interest in the business entity is at least twenty-five percent (25%). Authority for and prior notice of nonattorney representation shall be made in writing, under penalty of perjury, to the Commission on a form provided by the Commission. (See N.C. Gen. Stat. § 105-290(d2)). To obtain the Power of Attorney of Business Entities and Declaration of Nonattorney Representative (Form AV-63) go to http://www.dornc.com/downloads/fillin/av63_webfill.pdf.
- An individual may represent himself or herself at the hearing. Except as provided in N.C. Gen. Stat. § 105-290(d2), appellants may not be represented by any person or association of persons except active members of the bar of the State of North Carolina, admitted and licensed to practice as attorneys at law. Attorneys at law not authorized to practice in North Carolina must comply with the provisions of N.C. Gen. Stat. § 84-4.1.
NOTE: North Carolina Administrative Code, Title 17, Rule 11 .0216, is currently under revision to reflect business entity representation as provided in N.C. Gen. Stat. § 105-290(d2).
- If the appellant is a trust, a trustee may appear for the trust; if the appellant is a partnership, a general partner may appear for the partnership. A family member may not represent another family member; an attorney-in-fact may not represent the grantor of the power of attorney. NOTE: North Carolina Administrative Code, Title 17, Rule 11 .0217, is currently under revision to reflect business entity representation as provided in N.C. Gen. Stat. § 105-290(d2).
A copy of the Property Tax Commission rules may be obtained by clicking here.
There are two ways to file an Appeal:
- The One-Step Process:
Within thirty (30) days of the date that the county board of equalization and review or board of county commissioners mails its notice of decision, go online to obtain Form AV-14 Notice of Appeal and Application for Hearing. If more space is needed to complete the form, you can attach additional sheets. You may also attach any information or document you feel supports your position. Appeals to the Property Tax Commission from orders of the local board of equalization and review or board of county commissioners shall be filed within thirty (30) days after the date the board mailed notice of its decision (G.S. 105-290(e)).
- The Two-Step Process:
Within thirty (30) days of the date that the county board of equalization and review or board of county commissioners mails its notice of decision, contact the North Carolina Property Tax Commission in writing of your intent to file an appeal. The Property Tax Commission will supply you with a copy of its Form AV-14 Notice of Appeal and Application for Hearing. This Form must be returned to the Property Tax Commission within thirty (30) days of the date on the Commission’s acknowledgment letter.
A Notice of Appeal and Application for Hearing submitted to the Commission by United States mail it is deemed filed with the Commission on the date shown on the postmark affixed by the United States Postal Service. If the United States Postal Service does not affix a postmark or if the postmark does not show the date that it was mailed, then the Notice of Appeal and Application for Hearing is considered filed on the date that it is received in the office of the Commission.
You may not fax or e-mail the Notice of Appeal or Application for Hearing to the Property Tax Commission.
- Your appeal is subject to a hearing with fifty days notice.
- Your appeal is assigned to a property tax specialist for review of the issues and settlement discussions.
- The General Statutes are the laws established by the legislature and may be found at most law libraries and some public libraries. You may also find the statutes online at www.ncleg.net.
- Rules are the regulations adopted by the Commission that are codified in the North Carolina Administrative Code. The Commission’s rules can be found on our web page and in some law libraries and public libraries.
- Legal precedent is a decision(s) of a court which is close in facts or legal principles to your appeal. Court decisions are published in reporters which can be found in law libraries and with some online services.
- A Pre-Hearing Conference is conducted by the parties for the purpose of simplifying the issues, stipulating certain facts or findings, and discussing any other matters which will help to expedite the appeal.
- The parties are required to exchange documents during the Pre-Hearing Conference and forward six copies of the Order on Final Pre-Hearing Conference and their evidence to the Commission at least 10 days prior to the hearing date of the appeal.
- The parties may utilize the Pre-Hearing Conference to have frank settlement discussions.
- The property tax specialist may assist with settlement discussions without a Pre-Hearing Conference.
A motion is a written request to the Property Tax Commission to dismiss an appeal based upon the reasons stated in the motion. The Property Tax Commission may also consider a motion relating to the hearing or continuance of an appeal.
You will have at least fifteen (15) days from the date that the motion is filed with the Commission to file a written response to a motion; whether you respond is your decision. If you do not respond, the Commission will not know if you have any objections to the motion and may make a decision based only on what the other party has submitted.
Generally, you may be able to see the other parties’ evidence and the other party may see your evidence. This is discovery. You must make written requests to the other party in order to be assured of getting discovery. If you have a problem receiving the information from the other party, you may file a motion to compel discovery of the requested information and the information requested should accompany the motion with the Commission. See North Carolina Administrative Code, Title 17, Rule 11 .0218.
Exhibits are physical/tangible evidence such as papers or documents which are submitted to the Commission as proof of facts presented during the hearing. Exhibits are usually compiled into an exhibit notebook. Six copies of all exhibits must be presented to the Commission and one copy to the other party involved in the appeal. See North Carolina Administrative Code, Title 17, Rule 11 .0213.
- Subpoenas may be obtained by contacting the Commission’s Secretary and General Counsel by fax or e-mail. Fax the subpoena request to 919-715-3107 or send your request to ptc_Subpoena@ncdor.gov.
- The travel expenses of any witness subpoenaed and the cost of serving any subpoena shall be borne by the party that requested the subpoena. See N.C. Gen. Stat. 105-290(d).
You should produce evidence that tends to show that the county:
- used an arbitrary or illegal method of valuation, and
- that the assessment substantially exceeds the true value of your property. See In re Amp, Inc., 287 N.C. 547, 215 S.E.2d 752 (1975). In re Appeal of IBM Credit Corporation, 186 App. 223, 650 S.E.2d 828 (2007), aff’d per curiam, 362 N.C. 228, 657 S.E.2d 355 (2008).
- You should bring your copy of the documents and materials that you exchanged with the other party during the Pre-Hearing Conference. You should make arrangements to have any person or persons attend that you want to testify as a witness.
- If necessary, the Property Tax Commission will issue a subpoena for the person or persons to attend.
You should notify the Property Tax Commission that you do not want to proceed with the hearing and that you want to withdraw your appeal.
A transcript of the hearing will be prepared only upon your request to the Court Reporter. Cost of the transcript will be paid by the party making the request.
If you disagree with the Property Tax Commission’s order or final decision, then you have thirty (30) days from the entry of the order or final decision to file your notice of appeal and exception with the Commission. See N.C. Gen. Stat. 105-345.
You may call the Office of the Commission at 919-814-1129 or email your questions to email@example.com.
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