The North Carolina Property Tax Commission (PTC) is the state-level appeals body for property tax appeals. The PTC hears appeals from decisions of the Boards of Equalization and Review of all 100 N.C. counties. Hearings before the PTC are de novo. Decisions of the PTC are appealable to the North Carolina Court of Appeals. The PTC normally holds hearings once a month for 4 days at a time.

The PTC  recently revised its hearing dates through December 2022, changing some of the hearing dates from what was previously published. See the new dates below:

• June 13-16, 2022 – Hearing Location: Raleigh, NC
• July 11-14, 2022 – Hearing Location: Raleigh, NC
• August 15-18, 2022 – Hearing Location: Raleigh, NC
• September 19-22, 2022 – Hearing Location: Raleigh, NC
• October 24-27, 2022 – Hearing Location: Raleigh, NC
• November 7-10, 2022 – Hearing Location: Raleigh, NC
• December 12-15, 2022 – Hearing Location: Raleigh, NC

*Dates reflect those published by the State on May 18, 2022. Please visit the NCDOR website here for the most up-to-date information on PTC hearings and more.