Property Tax Commission (PTC)

The Property Tax Commission consists of five members, three of whom are appointed by the Governor and two of whom are appointed by the General Assembly. The main objective of the Commission is to hear and render decisions based on property tax issues between the county or municipality and the taxpayer. The hearing is very similar to a trial court without a jury. In order to better prepare yourself and your case, it is highly recommended that you review all instructions.

Current Property Tax Commission

Mr. Robert (Bob) C. Hunter – Chairman
Mr. Terry L. Wheeler – Vice Chairman
Mr. William (Bill) W. Peaslee
Mr. Alexander (Alex) A. Guess
Ms. June W. Michaux

IMPORTANT – Prior to submitting the AV-14, please review the important information.

• AV-14 Notice of Appeal and Application for Hearing Form and Instructions
• AV-14-PSC Public Service Company Notice of Appeal and Application for Hearing Form
• AV-14A Property Tax Commission Informational Bulletin
• AV-63 Power of Attorney of Business Entities and Declaration of Nonattorney Representative
• Order On Final Pre-Hearing Conference
• PTC Rules - North Carolina General Statutes that govern the Property Tax Commission
• PTC Hearing Dates
• 20-Day Agenda
• PTC Decisions - Decisions rendered by the Property Tax Commission
• County Assessor and Attorney Contact Information
• FAQs - Property Tax Commission Frequently Asked Questions
• Property Tax Commission Recorded Hearings