Property Tax Commission Decisions
While every effort is made to ensure the accuracy and completeness of the decisions, orders, and opinions available on the North Carolina Department of Revenue website, the North Carolina Department of Revenue is not responsible for any errors or omissions which may occur in these files. Please notify the Local Government Division - Property Tax's web editor if you find any irregularities in the decisions, orders, or opinions on this page. The web editor will relay the information to appropriate staff members to investigate the irregularities.
The North Carolina Department of Revenue offers access to the decisions, orders, and opinions on the internet as a service to the public. The web editor is unable to assist users of this service with legal questions. Therefore, to understand and protect your legal rights, you should consult your own private lawyer.
Please take into consideration that the list does not include all cases decided by the Commission. This is a partial listing as cases will be added periodically for reference.
| Case Number | Year | Appellant | County |
|---|---|---|---|
| 18PTC0334 | 2022 | Rogers Bay Campground Co Owners | Onslow |
| 20PTC0540 | 2022 | Endres Custom Homes, INC | McDowell |
| 20PTC0541 | 2022 | Endres Custom Homes, INC | Buncombe |
| 21PTC0335 | 2022 | Brian A. Jones and Ellen B. Jones | Forsyth |
| 21PTC0330 | 2022 | Woodland Property Investments, LLC | New Hanover |
| 20PTC0475 | 2022 | Joseph Christian | Wake |
| 20PTC0634 | 2022 | Mingo Creek Investments II, LLC | Wake |
| 20PTC0384 | 2021 | Michael E. Berlin and Maria I. Berlin | Cherokee |
| 20PTC0393 | 2021 | County Reinsurance, Limited | Forsyth |
| 20PTC0574 | 2021 | Leinwood VII LLC | Forsyth |
| 20PTC0158 | 2021 | John Milton Beaman | Greene |
| 20PTC0009 | 2021 | Raul Aguirre Berdusco | Harnett |
| 19PTC0433 | 2021 | William L. Harper and Barbara T. Harper | Henderson |
| 20PTC0102 | 2021 | American Homes 4 Rent Properties One, LLC | Mecklenburg |
| 19PTC0613 | 2021 | Bryan Griffin and Clark D. Harbold | Mecklenburg |
| 2021 | Charles Udoh | Mecklenburg | |
| 20PTC0145 | 2021 | Daniel Larson and Dara Larson | Mecklenburg |
| 20PTC0159 | 2021 | Edythe H. Mullis | Mecklenburg |
| 20PTC0672 | 2021 | Hilburn K. Shelton | Mecklenburg |
| 20PTC0241 | 2021 | P & L Coliseum LP | Mecklenburg |
| 19PTC0599 | 2021 | REB Pat Leasing, LLC | Mecklenburg |
| 19PTC0428 | 2021 | Chapel Hill Post No.6 American Legion, Inc. | Orange |
| 19PTC0387 | 2021 | Harvey C. Krasny | Orange |
| 20PTC0421 | 2021 | Erik M. Williams | Wake |
| 19PTC0226 | 2020 | Charles A. Warren and Deloris J. Warren | Brunswick |
| 19PTC0169 | 2020 | Douglas S. Caldwell | Brunswick |
| 19PTC0233 | 2020 | Steven R. Love | Brunswick |
| 19PTC0287 | 2020 | Vincent J. Ellis | Brunswick |
| 19PTC0058 | 2020 | R.Roger Berrier | Catawba |
| 19PTC0088 | 2020 | Metro Aviation, Inc. | Davidson |
| 15PTC0259 | 2020 | Lowe's Home Centers, LLC | Gaston |
| 19PTC0073 | 2020 | Thomas Bryan Moore | Jones |
| 20PTC0277 | 2020 | CHR Sanford Square LLC | Lee |
| 19PTC0422 | 2020 | James S. Glasgow | Mecklenburg |
| 19PTC0475 | 2020 | Julia L. Todd | Mecklenburg |
| 19PTC0420 | 2020 | Scott Philips | Mecklenburg |
| 19PTC0542 | 2020 | TG & L Properties,LLC | Mecklenburg |
| 18PTC0398 | 2020 | U.S.Food, Inc. | Mecklenburg |
| 19PTC0240 | 2020 | Anthony Alvaro Garcia | Moore |
| 20PTC0281 | 2020 | Millcreek General Store 2, LLC | Surry |
| 19PTC0222 | 2020 | Philip A. Berezik and Elizabeth A. Berezik | Transylvania |
| 18PTC0325 | 2019 | GMRI, INC. | Forsyth |
| 18PTC0029, 0025, 0026 | 2019 | Kimberly Park II, LLC, et al | Forsyth |
| 19PTC0060 | 2019 | TPAC, LLC | Guilford |
| 18PTC0024 | 2019 | Pressly, James | Iredell |
| 17PTC0248 | 2019 | Smithfield Farmland Corporation | Lenoir |
| 18PTC0306 | 2019 | Aaron's, Inc | Lincoln |
| 18PTC0051 | 2019 | CATO Corporation | Mecklenburg |
| 16PTC0060 | 2019 | Harris Teeter, LLC | Mecklenburg |
|
2019
|
David Bullock
|
Onslow
|
|
| 18PTC0265 | 2019 | Robert F. Gerkens | Onslow |
| 18PTC0255 | 2019 | Xingwu Wang and Lili Ding | Orange |
| 18PTC0146 | 2019 | New Jerusalem Penticostal Holiness Church,Inc. | Randolph |
| 19PTC0115 | 2019 | Timothy Parks and Amber Parks | Randolph |
| 17PTC0427 | 2019 | Martin Marietta Materials, Inc | Rowan |
| 16PTC0189 | 2019 | HS Wilson Outparcels LLC | Wilson |
| 17PTC0246 | 2019 | Unifi Manufacturing, Inc. | Yadkin |
| 16PTC0765 | 2018 | Snow Camp LLC | Alamance |
| 16PTC0193 | 2018 | Holmes Land & Timber LLC | Chatham |
| 16PTC0462 | 2018 | Shelby Mall, LLC | Cleveland |
| 17PTC0231 | 2018 | David G. and Constance W. Cronk | Haywood |
| 17PTC0163 | 2018 | Susan Youngman | Martin |
| 17PTC0365 | 2018 | Penn Station East Coast Subs, LLC | Mecklenburg |
| 17PTC0180 | 2018 | Wesley M. McCaskill | Montgomery |
| 17PTC0359 | 2018 | John E. and Susan D. Hausmann | Orange |
| 16PTC0124 | 2018 | Aaron's Inc. | Sampson |
| 2018 | Lowe's Home Centers, LLC | Union | |
| 16PTC0739 | 2018 | Maystone at Wakefield LLC | Wake |
| 17PTC0237 | 2018 | St. Raphael Antiochian Orthodox Church | Wake |
| 17PTC0182 | 2018 | Betsy Walton Umberger | Wake |
| 16PTC0740 | 2018 | Village at Town Center LLC | Wake |
| 17PTC0087 | 2018 | Martha Ann Brice | Wilson |
| 17PTC0246 | 2018 | Unifi Manufacturing, Inc. | Yadkin |
| 16PTC0053 | 2017 | Robert & Jeffrey R. Wojdylo | Cherokee |
| 16PTC0056 | 2017 | William B. Shannon | Gaston |
| 16PTC0405 | 2017 | Christ Church Greensboro, Inc. | Guilford |
| 16PTC0249 | 2017 | Monbarren Family Partnership, Ltd. | Mecklenburg |
| 16PTC0044 | 2017 | Ramamadhavi & Kishorekumar Aluri | Mecklenburg |
|
2015/ 2016/ 2017 |
Old North State Acquisition LLC | Montgomery | |
| 16PTC0768 & 16PTC0769 | 2017 | Elaine & Jennifer Lee Terrell | Orange |
| 16PTC0362 | 2017 | Jonathan N. Robbins | Randolph |
| 15PTC0050 | 2017 | P.F. Mumford Heirs | Richmond |
| 15PTC0254 | 2017 | Brandon D. Sechler | Rowan |
| 16PTC0051 | 2017 | Alan D. Carvalho, Trustee | Swain |
| 16PTC0250 | 2017 | Philip A. and Elizabeth A. Berezik | Transylvania |
| 16PTC0326 | 2017 | Marina D. Crosby | Wake |
| 16PTC0432 | 2017 | Saadat Siddiqui | Wake |
| 16 PTC 0267 | 2017 | Lunate 66, LLC | Yancey |
| 13PTC0736 | 2016 | Perdue Products, Inc. | Bertie |
| 14PTC0063 | 2016 | Jack J. & Mary K. Goehring | Brunswick |
|
2014/2016 |
Corning Inc. | Cabarrus | |
| 13PTC0463 | 2016 | Linda R. Sharp | Dare |
| 15PTC0079 | 2016 | Lisa Jacobs Leonard | Davidson |
| 15PTC0080 | 2016 | Shannon C. Leonard | Davidson |
| 15PTC215 | 2016 | Emotions Organizations | Duplin |
| 13PTC0904 | 2016 | Lowe's Home Centers, LLC | Forsyth |
| 15PTC0442 | 2016 | Wolverine Estate Ltd. Family Trust XIV LLC | Gaston |
| 14PTC0116 | 2016 | Jill Moss Greenberg, et al. | Granville |
|
2013/ 2014/ 2016 |
Denny E. and Deborah C. King | Haywood | |
| 15PTC0203 | 2016 | Regan L. Smith | Iredell |
| 15PTC0204 | 2016 | Ronnie L. & Lee A. Smith | Iredell |
| 15PTC0368 | 2016 | Frankie Hinshaw & Celia Featherstone | Mecklenburg |
| 14PTC436 | 2016 | Jack J. Stollery | Mecklenburg |
| 14PTC388 | 2016 | Julia Todd | Mecklenburg |
| 15PTC0434 | 2016 | Matthew P. Jones | Mecklenburg |
| 15PTC0469 | 2016 | Michael E. Todd | Mecklenburg |
| 15PTC0470 | 2016 | Michael E. & Julia Todd | Mecklenburg |
| 15PTC0138 & 15PTC0139 | 2016 | Reynolds Mineral Inc. & Randolph Reynolds Sr., et al. | Mitchell |
| 15PTC114 | 2016 | Tera B. Slaughter | Person |
| 15PTC0453 | 2016 | Penny S. Rowland | Randolph |
| 15PTC0140 | 2016 | Ronald W. Follmann | Transylvania |
| 14PTC0423 | 2016 | DLP Wilson Medical Center, Inc. | Wilson |
| 14PTC040 | 2015 | Paul R. Ashe & Patricia Fowler | Avery |
| 14PTC038 | 2015 | The Headwaters at Banner Elk, LLC | Avery |
| 14PTC0103 | 2015 | Phillip K. Flowers | Beaufort |
| 14PTC007 | 2015 | Betty J. Daughtridge | Buncombe |
| 2015 | Cleveland Mall/HSMC LLC & Shelby Mall LLC | Cleveland | |
| 14PTC013 | 2015 | Kathy L. Patton | Craven |
| 14PTC390 | 2015 | American Hospitality, Inc. | Cumberland |
| 13PTC541 | 2015 | Edward & Bianca Aniski | Dare |
|
2009/ 2011/ 2012/ 2013/ 2014/ 2015 |
Parkdale Mills & Parkdale America | Davidson | |
| 14PTC391 | 2015 | DG Solar Lessee, LLC | Duplin |
|
2013/ 2014/ 2015 |
Villas at Peacehaven, LLC | Forsyth | |
| 12PTC1759 | 2015 | Marie C. & Walter W. Franklin Family Trust | Guilford |
| 13PTC742 & 14PTC010 | 2015 | Haliwa-Saponi Indian Tribe and Haliwa-Saponi Tribe, Inc. | Halifax |
| 13PTC778 & 15PTC04 |
2014/2015 |
Avalon Farm | Iredell |
| 14PTC170 | 2015 | Michel & Debra Badawi | Mecklenburg |
| 14PTC336 | 2015 | Ballantyne Village Parking LLC | Mecklenburg |
| 14PTC432 | 2015 | Erroll V. Black | Mecklenburg |
| 13PTC707 | 2015 | Mary Louise Boynton Heirs | New Hanover |
| 14PTC0137 | 2015 | New Tree Farms LLC | Northampton |
| 14PTC0114 | 2015 | RGS Properties, Inc. | Northampton |
| 14PTC0290 | 2015 | Harold Hall | Onslow |
| 14PTC0188 | 2015 | Rock Solar Energy Plant LLC | Randolph |
|
2012/ 2013/ 2014 |
Grandfather Mtn. Stewardship Foundation, Inc. | Avery | |
| Court of Appeals COA131107 | 2014 | Becky King Properties LLC, et al | Brunswick |
| 2014 | Hull Storey Gibson Companies LLC | Cleveland | |
|
2012/2014 |
109 Kinsale Land Trust | Durham | |
|
2013/2014 |
Dixie Building LLC | Guilford | |
|
2013/2014 |
Interstate Outdoor Inc. | Johnston | |
|
2012/ 2013/ 2014 |
Blue Ridge Housing of Bakersville, LLC | Mitchell | |
|
2013/2014 |
Pace/Dowd Properties Ltd. | Union | |
|
2011/ 2012/ 2013 |
Ocean Isle Palms LLC | Brunswick | |
|
2006/ 2007/ 2008/ 2009/ 2011/ 2012/ 2013 |
IBM Credit Corp. | Durham | |
|
2011/2012 |
David H. Murdock Research Institute (DHMRI) | Cabarrus | |
|
2011/2012 |
Paul Visser | Caldwell | |
| 08PTC240, 09PTC152, 09PTC153, 10PTC317, 10PTC318 & 11PTC227 | 2012 | Hull Story Retail Group, et al | Cleveland |
|
2008/ 2010/ 2012 |
Family Tree Farm, LLC | Halifax | |
| 2012 | NC Yadkin House, LLC | Rowan | |
|
2011/2012 |
Joshua McLamb | Sampson | |
|
2011/2012 |
Novartis Vaccines & Diagnostics, Inc. | Wake | |
|
2011/2012 |
Mt. Air Country Club, Inc. | Yancey | |
|
2011/2012 |
Mt. Air Development Corp. | Yancey | |
|
2011/2012 |
Settlers Edge Holding, Co. LLC | Yancey | |
| 08PTC240, 09PTC152, 09PTC153, 10PTC317, 10PTC318 & 11PTC227 | 2011 | Hull Storey Retail Group, et al | Cleveland |
| Court of Appeals COA10453 | 2011 | Parkdale America | Davidson |
|
2010/2011 |
Blue Ridge Mall | Henderson | |
|
2010/2011 |
John C. Brooks | Wake | |
|
2010/2011 |
Louisiana Pacific Corp. | Wilkes | |
|
2008/2009 |
Amusements of Rochester, Inc., et al | Pender | |
|
2008/2009 |
Donald Sullivan | Pender | |
|
2007/2009 |
Eagle's Nest Foundation | Transylvania | |
|
2008/2009 |
SAS Institute, Inc. | Wake | |
| 2009 | Meadowlands Golf, LLC | Davidson | |
| 07PTC781 | 2008 | US Xpress Inc. | DOR |
|
2007/2008 |
Fayette Place LLC | Durham | |
|
2007/2008 |
Rollie & Mary W. Tillman | Durham | |
|
2007/2008 |
Rom B. Parker, Jr. | Halifax | |
|
2006/ 2007/ 2008 |
Tyleta W. Morgan | Henderson | |
|
2007/2008 |
Earl B. Oliver | Lenoir | |
| Superior Court 04CVS2016 | 2005 | E-Commerce Support Center, Inc. | Other |
|
2004/2005 |
Westmoreland LG&E Partners | Halifax | |
|
2003/2004 |
Pavillon International | Polk | |
|
2003/2004 |
Weaver Investment Co. | Alamance | |
|
2000/ 2001/ 2003 |
The Greens of Pine Glen Ltd. Partnership | Durham | |
|
2002/2003 |
Univ. for the Study of Human Goodness | Forsyth | |
|
2000/ 2002/ 2003 |
Maharishi Spiritual Center of America | Watauga | |
|
2002/2003 |
North Wilkesboro Speedway, Inc. | Wilkes | |
|
2001/2002 |
Lane Co. - Hickory Chair Division | Catawba | |
|
1999/ 2000/ 2002 |
Leon H. & Mary L. Corbett | Pender | |
|
2000/2001 |
Winston-Salem Joint Venture | Forsyth | |
|
2000/2001 |
Chapel Hill Day Care Center Inc. | Orange | |
|
1997/ 1999/ 2000/ 2001 |
Charles Owens & John Padgett dba Forest City Asso. | Rutherford | |
|
2000/2001 |
Morningstar Publications, Inc. | Wilkes | |
|
1996/ 1998/ 1999/ 2000 |
Bobby J. Allred | Randolph | |
| 99PTC457 and Court of Appeals COA00833 | 2000 | Bermuda Run Prop. Owners | Davie |
|
1996/1998 |
Valley Protein, Inc. | Anson | |
|
1993/ 1994/ 1997 |
Camel City Laundry Co. | Forsyth | |
|
1995/1997 |
Interstate Income Fund I | Forsyth | |
|
1995/1996 |
Weyerhaeuser Co. | Craven | |
|
1993/1995 |
Belk-Broome Co. | Catawba | |
|
1991/ 1993/ 1994/ 1995 |
Northern Telecom, Inc. | Durham | |
| Court of Appeals 9410PTC106 | 1994 | Fayetteville Hotel Association | Cumberland |
|
1993/1994 |
Hotel L'Europe, Inc. | Durham | |
|
1993/1994 |
Stroh Brewery Co. | Forsyth | |
| 1994 | Bass Income Fund & Bass Real Estate Fund III | Mecklenburg | |
|
1992/1993 |
Gene A. & Deborah A. Dickey | Forsyth | |
|
1992/1993 |
Cone Mills, Inc. | Guilford | |
| Court of Appeals 9119SC918 | 1992 | Kinro Inc. | Other |
| 89PTC266 | 1990 | Alexander J. Chester | Carteret |
|
1989/1991 |
Church of the Creator, Inc. | Macon | |
|
1988/1990 |
ELE, Inc. | Bertie | |
|
1988/1990 |
Jackson Paper Mfg. Co. | Jackson | |
|
1984/1986 |
Rainbow Springs Partnership | Macon | |
|
1981/ 1982/ 1985 |
Southern Railway Company, et al | DOR | |
|
1984/1985 |
Greensboro Office Prtshp. | Guilford | |
| Court of Appeals 8125SC1342 | 1982 | Nuzumcross Chevrolet, Inc. | Other |
|
1979/1980 |
Land & Mineral Co. | Mitchell | |
|
1978/1980 |
Carolina Conference Assn. of 7th Day Adventist, Inc. | Pasquotank | |
| Court of Appeals 8012SC130 | 1980 | W.R. Company | Cumberland |
| Court of Appeals 753SC971 | 1976 | David E. Bosley | Pitt |
| 1976 Court of Appeals | 1976 | Paul H. & Glenn E. Hendrix | Brunswick |
| Supreme Court No. 99 | 1975 | AMP, Inc. | Guilford |
| 1961 Supreme Court | 1963 | Pine Raleigh Corp. | Wake |