The North Carolina Property Tax Commission is the state level board of equalization and review and serves as the court of record for property tax appeals. Appeals from decisions of the PTC are to the NC Court of Appeals “on the record.”

The PTC typically meets once a month for 4 days during a specified week. The PTC recently announced its hearing dates through June of 2025. The dates are:

September 9-12, 2024 – Hearing Location: Raleigh, NC

October 14-17, 2024 – Hearing Location: Raleigh, NC

November 18-21, 2024 – Hearing Location: Raleigh, NC

December 9-12, 2024 – Hearing Location: Raleigh, NC

January 6-9, 2025 – Hearing Location: Raleigh, NC

February 3-6, 2025 – Hearing Location: Raleigh, NC

March 3-6, 2025 – Hearing Location: Raleigh, NC

March 31 – April 3, 2025 – Hearing Location: Raleigh, NC

May 12-15, 2025 – Hearing Location: Raleigh, NC

June 9-12, 2025 – Hearing Location: Raleigh, NC

Note: Unless another location is designated, hearings will be held in Hearing Room 135 at the North Carolina Department of Revenue Building. Hearings usually begin at 1:30 p.m. on the first day of hearings and at 9:00 a.m. on the remaining three days of hearings