NC General Statutes

N.C. Gen. Stat. § 105-288 (2026)

Property Tax Commission

✓ current as of July 2026

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(a) Creation and Membership. - The Property Tax Commission is created. It consists of five members, three of whom are appointed by the Governor and two of whom are appointed by the General Assembly. Of the two appointments by the General Assembly, one shall be made upon the recommendation of the Speaker of the House of Representatives and the other shall be made upon the recommendation of the President Pro Tempore of the Senate. The terms of the members are for four years and expire on June 30. The General Assembly shall make its appointments in accordance with G.S. 120-121 and shall fill a vacancy in accordance with G.S. 120-122. A vacancy occurs on the Commission when a member resigns, is removed, or dies. The person appointed to fill a vacancy shall serve for the balance of the unexpired term. The Governor may remove any member for misfeasance, malfeasance, or nonfeasance.

The Commission shall have a chair and a vice-chair. The Governor shall designate one of the Commission members as the chair, to serve at the pleasure of the Governor. The members of the Commission shall elect a vice-chair from among its membership. The vice-chair serves until the member's regularly appointed term expires.

(b) Duties. - The Property Tax Commission constitutes the State Board of Equalization and Review for the valuation and taxation of property in the State. It shall hear appeals from the appraisal and assessment of the property of public service companies as defined in G.S. 105-333. The Commission may adopt rules needed to fulfill its duties.

(c) Oath. - Each member of the Property Tax Commission, as the appointed holder of an office, shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following phrase added to it: "that I will not allow my actions as a member of the Property Tax Commission to be influenced by personal or political friendships or obligations,".

(d) Expenses. - The members of the Property Tax Commission shall receive travel and subsistence expenses in accordance with G.S. 138-5 and a salary as provided for by the Commission when hearing cases, meeting to decide cases, and attending training or continuing education classes on property taxes or judicial procedure. The members of the Property Tax Commission whose salaries or any portion of whose salaries are paid from State funds shall not receive travel and subsistence expenses, in accordance with G.S. 138-5(f), but shall receive a salary as provided for by the Commission under this subsection. The Secretary of Revenue shall supply all the clerical and other services required by the Commission. All expenses of the Commission and the Department of Revenue in performing the duties enumerated in this Article shall be paid as provided in G.S. 105-501.

(e) Meetings. - The Property Tax Commission shall meet at least once in each quarter and may hold special meetings at any time and place within the State at the call of the Chair or upon the written request of at least three members. At least 15 days' notice shall be given to each member with respect to each special meeting. A majority of the Commission members constitutes a quorum for the transaction of business. (1939, c. 310, ss. 200, 201; 1941, c. 327, s. 6; 1947, c. 184; 1961, c. 547, s. 1; 1967, c. 1196, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1991, c. 110, s. 1; 1991 (Reg. Sess., 1992), c. 1007, s. 20; c. 1016, s. 2; 1995, c. 41, s. 5; 2000-67, s. 7.11; 2005-276, s. 22.5(a); 2007-308, s. 1; 2017-206, s. 2(a).)

Notes of Decisions

Cited in 9 cases, 1975–2012 · leading case: Clinchfield R.R. v. Lynch, 527 F. Supp. 784 (E.D.N.C. 1981).

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Clinchfield R.R. v. Lynch, 527 F. Supp. 784 (E.D.N.C. 1981). · cites it 3× “N.C.G.S. §§ 105-288 and 105-338-341. All real and personal property other than public service company property subject to ad valorem taxation in North Carolina is appraised and assessed by local county tax supervisors.”

In Re the Appeal of Fayetteville Hotel Assocs., 450 S.E.2d 568 (N.C. Ct. App. 1994). · cites it 4× “*570 G.S. 105-288(b) provides that the Commission "may adopt rules needed to fulfill its duties.”

Mao/pines Assocs., Ltd. v. New Hanover Cty. Bd. of Equal., 449 S.E.2d 196 (N.C. Ct. App. 1994). · cites it 2× “See N.C. Gen. Stat. § 105-288 (e) (1992). Nonetheless, these considerations are outweighed by the presumptions in favor of the taxing authority, the burden assumed by an objecting taxpayer, and the legislative intent to require local authorities to adjust tax appraisals under…”

In Re the Appeal of AMP Inc., 215 S.E.2d 752 (N.C. 1975). “Upon a review of an order of the State Board (now the Property Tax Commission — see G.S. 105-288), the Superior Court is without authority to make findings at variance with the findings of the Board when the findings of the Board are supported by competent, material and…”

Matter of Appeals of S. Ry. Co., Etc., 296 S.E.2d 463 (N.C. Ct. App. 1982). “The act of creation is implemented by G.S. 105-288(b)(2) which sets out the functions of the Commission: The Commission shall hear appeals from the appraisal and assessment of the property of public service companies as defined by G.”

Clinchfield R.R. v. Lynch, 700 F.2d 126 (4th Cir. 1983). “N.C. Gen.Stat. §§ 105-288 and 105-338 through 105-341.”

In re the Appeal of Duke Power Co., 347 S.E.2d 54 (N.C. Ct. App. 1986). “105-335(b)(1) and allocates the valuations of that property among the ad valorem taxing jurisdictions in this State. G.S.”

In re the Appeals of N. Telecom, Inc., 435 S.E.2d 367 (N.C. Ct. App. 1993). · cites it 4× “The Property Tax Commission is created by N.C. Gen. Stat. § 105-288 (a) (1992) which states: (a) Creation and Membership.”

In Re Appeal of David H. Murdock Rsch. Inst., 725 S.E.2d 619 (N.C. Ct. App. 2012). · cites it 2× “Under N.C. Gen. Stat. § 105-282.1 (a) (2011), “[e]very owner of property claiming exemption or exclusion from property taxes under the provisions of this Subchapter has the burden of establishing that the property is entitled to it[,]” and “must file an application for the…”

— N.C. Gen. Stat. § 105-288(b) — 1 case

In Re the Appeal of Fayetteville Hotel Assocs., 450 S.E.2d 568 (N.C. Ct. App. 1994). “*570 G.S. 105-288(b) provides that the Commission "may adopt rules needed to fulfill its duties.”

— N.C. Gen. Stat. § 105-288(b)(2) — 1 case

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