Chapter 15 Appeal Process

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Chapter 15Appeal Process
2
Venue for Hearing of Appeals

• Decisions regarding the qualification or
  appraisal of property may be appealed to the
  county board of equalization and review or, if
  that board is not in session, to the board of
  county commissioners.

3
BER or County Commissioners?

• However, the statutes allow the board of
  equalization and review to continue to meet after
  it has adjourned from its regular session to hear
  certain types of appeals.

4
BER or County Commissioners?

• Appeals resulting from the compliance review
  process fall into this category. However, it is
  up to the individual county to decide whether it
  wishes for these appeals to be heard by the board
  of county commissioners or by the board of
  equalization and review. It is recommended that
  the counties adopt an updated resolution for the
  board of equalization and review setting forth
  which board should hear the appeals when the
  jurisdictions of the two boards overlap.

5
BER or County Commissioners?

• Appeals resulting from adverse decisions on
  timely applications where the decisions of the
  assessor were made after the board of
  equalization and review has adjourned from its
  regular session do not fall into the category of
  appeals that the board of equalization and review
  may continue to sit and hear. The board of
  county commissioners should hear these appeals if
  the board of equalization and review has
  adjourned from its regular session.

6
BER or County Commissioners?

• Appeals resulting from adverse decisions on
  untimely applications for present-use value
  classification must be heard by the county board
  of equalization and review or, if that board is
  not in session, by the board of county
  commissioners. Assessors do not have the
  authority to approve untimely applications.

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Time Limits for Appeals

• An appeal must be filed within 60 days after the
  decision of the assessor.
•  
• The decision should be in writing and should
  contain the date the notice was mailed. This
  date should be used to determine whether the
  appeal was filed within 60 days after the
  decision of the assessor.

8
Time Limits for Appeals

• If the owner submits additional information to
  the assessor as part of the compliance review
  process, the appeal must be filed within 60 days
  after the assessors new decision, as based on
  the additional information.

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Appeals from the County Board

• Decisions of the county board of equalization and
  review or the board of county commissioners may
  be appealed to the North Carolina Property Tax
  Commission.
•  
• Appeals to the Property Tax Commission must be
  made in writing within 30 days after the date the
  county board mailed a notice of its decision to
  the owner.

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Appeals from the County Board

• Exception If a taxpayer has filed a request for
  refund or release under the provisions of G.S.
  105-381, the taxpayer must contest the decision
  of the county commissioners by filing suit in
  Superior Court. The appeal does not proceed to
  the North Carolina Property Tax Commission.

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• Appeal Process Examples
•  

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1-Q

• Owner has filed a late application before the
  board of equalization and review has adjourned
  from its duties under G.S. 105-322(g)(1) and
  (g)(2).

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1-A

• The board of equalization and review has the
  responsibility to decide on the late application
  if the board is still in session.

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2-Q

• Owner has filed a late application after the
  board of equalization and review has adjourned
  following completion of its duties under G.S.
  105-322(g)(1) and (g)(2). The county
  commissioners prefer that the board of
  equalization and review decide whether to approve
  the late application.
•  

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2-A

• Once the board of equalization and review has
  adjourned, the board of county commissioners must
  decide on the late application. The board of
  equalization and review has not been given this
  authority by the General Assembly.

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3-Q

• Owner has filed a late application. The assessor
  decides that the taxpayer has provided good cause
  for failure to timely file the application and
  approves the late application.

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3-A

• The assessor does not have the authority to
  approve a late application. The applicant should
  be scheduled for a hearing before the board of
  equalization and review, or if that board is not
  in session, before the board of county
  commissioners.

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4-Q

• Owner files a timely application. The assessor
  denies the application after the board of
  equalization and review has adjourned.

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4-A

• The appeal must be heard by the county
  commissioners.

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5-Q

• The assessor disqualifies a property as part of
  the periodic compliance review of PUV properties.
  The board of equalization and review is still in
  session.

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5-A

• The appeal should be heard by the board of
  equalization and review

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6-Q

• The assessor disqualifies a property as part of
  the periodic compliance review of PUV properties.
  The board of equalization and review has
  adjourned from its duties under G.S.
  105-322(g)(1) and (g)(2).
•  

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6-A

• The board of equalization and review has the
  authority to hear the appeal. However, the board
  of county commissioners also has the authority to
  hear the appeal.
•  
• It is up to the individual county to decide
  whether it wishes for these compliance review
  appeals to be heard by the board of county
  commissioners or by the board of equalization and
  review. It is recommended that the counties
  adopt an updated resolution for the board of
  equalization and review setting forth which board
  should hear the appeals when the jurisdictions of
  the two boards overlap.

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7-Q

• Owner files a timely application. The assessor
  denies the application and mails the notice of
  decision on May 1 of this year. The owner
  notifies the assessor on August 10 of this year
  that he wishes to appeal the decision of the
  assessor.

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7-A

• An appeal must be filed within 60 days after the
  decision of the assessor. The owner has failed
  to timely file an appeal and has lost the avenue
  for appeal.