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Chapter 15 Appeal Process

This chapter discusses the appeal process and venue for hearing property qualification or appraisal decisions. It covers filing deadlines, the authority of the Board of Equalization and Review vs. the Board of County Commissioners, and the role of assessors in approving applications. It also addresses compliance review appeals and the options available to property owners.

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Chapter 15 Appeal Process

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  1. Chapter 15 Appeal Process

  2. Venue for Hearing of Appeals • Decisions regarding the qualification or appraisal of property may be appealed to: • The Board of Equalization and Review • Or if that board is not in session • The Board of County Commissioners • G.S. 105-322(g)(5) – allows board of E&R to meet after adjournment • Individual county decision • Updated resolution

  3. Application • Timely: • If after Board of E&R adjournment: • Board of County Commissioners • Untimely (Late): • Board of E&R • Or if that board is not in session • The Board of County Commissioners • Assessors do not have the authority to approve

  4. Application Appeal Deadlines • Must be filed within 60 days after the decision of the assessor. • Decision should: • Be in writing • Contain the date the notice was mailed • Date used to determine timeliness

  5. Question • Owner has filed a late application before the Board of Equalization and Review has adjourned. • Which board can hear appeal?

  6. Answer • The Board of Equalization and Review has the responsibility to decide on the late application if the board is still in session.

  7. Question • Owner has filed a late application after the Board of Equalization and Review has adjourned. The County Commissioners prefer that the Board of Equalization and Review decide whether to approve the late application. • Can this appeal be heard by the Board of E&R?

  8. Appeal • 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.

  9. Question • 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. • Can the assessor approve the application?

  10. Answer • The assessor does not have the authority to approve or deny 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.

  11. Question • 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. • Is the appeal timely?

  12. Answer • 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.

  13. Compliance Review Appeal Deadlines • If owner fulfilled information request: • Must be filed within 60 days after the decision of the assessor. • If original information request not fulfilled: • Must be filed within 60 days after the decision of the assessor. • If information is submitted within 60 days of decision: • Must be filed within 60 days of second decision.

  14. Question • The assessor disqualifies a property as part of the periodic compliance review of PUV properties. The board of equalization and review has adjourned. • Which board can hear appeal?

  15. Answer • Both boards have 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 County Commissioners or by the Board of E&R. • It is recommended that the counties adopt an updated resolution for the Board of E&R setting forth which board should hear the appeals when the jurisdictions of the two boards overlap.

  16. Question • Assessor requests additional information from a property owner as part of a compliance review. The owner submits the information. The assessor determines the property no longer qualifies and sends notice of decision. The owner appeals and submits additional information. The assessor wants to reverse their decision. • Can the assessor reinstate the property?

  17. Answer • The information can be used as a part of the appeal but since the owner submitted the information originally the assessor cannot reverse their decision. • The appeal must be determined by the board.

  18. Question • Assessor requests additional information from a property owner as part of a compliance review. The owner does not submit the information. The assessor determines the property no longer qualifies and sends notice of decision. • What options does the owner have?

  19. Answer • The owner may appeal the decision to the Board within 60 days of the notice of decision. or • Submit the requested information within the 60 days.

  20. Appeal of Board Decision • May be appealed to the North Carolina Property Tax Commission. • Must be made in writing within 30 days of notice of decision. • Exception – Release/Refund Request • G.S. 105-381 • File suit in Superior Court

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