Board of Equalization and Review

NCGS 105-322 authorizes the Wake County Board of Commissioners to appoint a special Board of Equalization and Review (BOER).

Board of Equalization and Review Powers and Duties 

In Wake County, by resolution adopted by the Board of Commissioners, the BOER has:

  • The duty to examine and review tax lists of the county for the current year and make any changes necessary to ensure that all taxable property is listed, appraised, and assessed per state law;
  • The duty to hear taxpayer appeals with respect to the listing or appraisal of property;
  • The authority to increase or decrease the appraised value of property;
  • The power to compromise, settle, or adjust the County’s claim for taxes arising from discovered property; and
  • The power to approve or deny good cause for late applications submitted for property tax exemption or exclusion, including:
    • Agricultural, horticultural, and forestland deferred taxes;
    • Elderly or disabled property tax exclusion, property tax homestead circuit breaker, and disabled veteran property tax exclusion; and
    • Real and personal property used for religious purposes, educational, scientific, literary, or charitable purposes; charitable hospital purposes; qualified retirement facilities; burial property; historic properties; low-income housing property; community land trust property; and other applications per GS 105-282.1.

The BOER may request records needed to obtain information pertinent to its inquiry.

Meeting and Decision Dates

Meetings of the Wake County Board of Equalization and Review are held at the on the lower level of the Wake County Commons Building, located at 4011 Carya Dr, Raleigh, North Carolina.  Meetings are advertised by the Clerk to the Board of Commissioners. Taxpayers with appointments for appeals scheduled before the BOER are not required to make a personal appearance at the hearing.

Decisions by the BOER are mailed to the appellant within 30 days of the hearing date.

BOER decisions regarding waiver of late list penalties are final. Other BOER decisions may be appealed to the North Carolina Property Tax Commission (PTC). A taxpayer notice of appeal to the PTC must be received by the Commission within 30 days of the date of the BOER Notice of Decision.