Property Tax Commission Decisions
While every effort was made to ensure the accuracy and completeness of the decisions, orders, and opinions available on the North Carolina Department of Revenue web site, the North Carolina Department of Revenue will not be responsible for any errors or omissions which may occur in these files. Please notify Grace Cardino in the Local Government Division, Property Tax, at the e-mail address grace.cardino@ncdor.gov if you find any irregularities in the decisions, orders, or opinions on this website. Grace Cardino 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 Webmanager 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 |
|---|---|---|---|
| 16PTC0765 | 2018 | Snow Camp LLC | Alamance |
| 16PTC0193 | 2018 | Holmes Land & Timber LLC | Chatham |
| 95PTC545/Court of Appeals COA97219 | 1996/1998 | Valley Protein, Inc. | Anson |
| 14PTC040 | 2015 | Paul R. Ashe & Patricia Fowler | Avery |
| 11PTC068/Motion to Dismiss/Court of Appeals COA131447 | 2012/2013/2014 | Grandfather Mtn. Stewardship Foundation, Inc. | Avery |
| 14PTC038 | 2015 | The Headwaters at Banner Elk, LLC | Avery |
| 14PTC0103 | 2015 | Phillip K. Flowers | Beaufort |
| 86PTC295/Court of Appeals 8810PTC828/Supreme Court 93A90 | 1988/1990 | ELE, Inc. | Bertie |
| 13PTC0736 | 2016 | Perdue Products, Inc. | Bertie |
| Court of Appeals COA131107 | 2014 | Becky King Properties LLC, et al | Brunswick |
| 14PTC0063 | 2016 | Jack J. & Mary K. Goehring | Brunswick |
| 10PTC625/Court of Appeals COA111127/Supreme Court 128A12 | 2011/2012/2013 | Ocean Isle Palms LLC | Brunswick |
| 1976 Court of Appeals | 1976 | Paul H. & Glenn E. Hendrix | Brunswick |
| 14PTC007 | 2015 | Betty J. Daughtridge | Buncombe |
| 13PTC822/Court of Appeals COA15954 | 2014/2016 | Corning Inc. | Cabarrus |
| 09PTC022/Court of Appeals COA111480/Supreme Court Denial | 2011/2012 | David H. Murdock Research Institute (DHMRI) | Cabarrus |
| 09PTC080/Court of Appeals COA12370 | 2011/2012 | Paul Visser | Caldwell |
| 91PTC163/Court of Appeals 9310PTC1319 | 1993/1995 | Belk-Broome Co. | Catawba |
| 99PTC202/Court of Appeals COA011343 | 2001/2002 | Lane Co. - Hickory Chair Division | Catawba |
| 16PTC0193 | 2018 | Holmes Land & Timber LLC | Chatham |
| 16PTC0053 | 2017 | Robert & Jeffrey R. Wojdylo | Cherokee |
| 12PTC319/12PTC501/14PTC217 | 2015 | Cleveland Mall/HSMC LLC & Shelby Mall LLC | Cleveland |
| Court of Appeals COA13198/Supreme Court 24P14 | 2014 | Hull Storey Gibson Companies LLC | Cleveland |
| 08PTC240, 09PTC152, 09PTC153, 10PTC317, 10PTC318 & 11PTC227 | 2011 | Hull Storey Retal Group, et al | Cleveland |
| 08PTC240, 09PTC152, 09PTC153, 10PTC317, 10PTC318 & 11PTC227 | 2012 | Hull Story Retail Group, et al | Cleveland |
| 14PTC013 | 2015 | Kathy L. Patton | Craven |
| 94PTC59/Court of Appeals COA951168 | 1995/1996 | Weyerhaeuser Co. | Craven |
| 14PTC390 | 2015 | American Hospitality, Inc. | Cumberland |
| Court of Appeals 9410PTC106 | 1994 | Fayetteville Hotel Association | Cumberland |
| Court of Appeals 8012SC130 | 1980 | W.R. Company | Cumberland |
| 13PTC541 | 2015 | Edward & Bianca Aniski | Dare |
| 13PTC0463 | 2016 | Linda R. Sharp | Dare |
| 15PTC0079 | 2016 | Lisa Jacobs Leonard | Davidson |
| 15PTC0080 | 2016 | Shannon C. Leonard | Davidson |
| 07PTC374/Motion to Dismiss | 2009 | Meadowlands Golf, LLC | Davidson |
| Court of Appeals COA10453 | 2011 | Parkdale America | Davidson |
| 07PTC375/Court of Appeals COA10453/PTC Remand/COA121078/2nd Remand/COA14763 |
2009/2011/2012/ 2013/2014/2015 |
Parkdale Mills & Parkdale America | Davidson |
| 99PTC457 and Court of Appeals COA00833 | 2000 | Bermuda Run Prop. Owners | Davie |
| 1981 PTC/Court of Appeals 8110PTC1223/Supreme Court 650PA82 | 1981/1982/1985 | Southern Railway Company, et al | DOR |
| 07PTC781 | 2008 | US Xpress Inc. | DOR |
| 14PTC391 | 2015 | DG Solar Lessee, LLC | Duplin |
| 15PTC215 | 2016 | Emotions Organizations | Duplin |
| 11PTC944/Court of Appeals COA13623 | 2012/2014 | 109 Kinsale Land Trust | Durham |
| 05PTC687/Court of Appeals COA07-1483 | 2007/2008 | Fayette Place LLC | Durham |
| 97PTC427/Court of Appeals COA001218/Supreme Court 681PA01/PTC Remand | 2000/2001/2003 | The Greens of Pine Glen Ltd. Partnership | Durham |
| 92PTC548/Court of Appeals 9310PTC1150 | 1993/1994 | Hotel L'Europe, Inc. | Durham |
| 01PTC544/Court of Appeals COA061002/Supreme Court 520A07/Remand/COA081514/2nd Remand/COA111144/Final Decision |
2006/2007/2008/ 2009/2011/2012/ 2013 |
IBM Credit Corp. | Durham |
| 90PTC409 & 91PTC26/Court of Appeals 9210PTC245/91PTC26, 92PTC413 & 93PTC23/94PTC60 |
1991/1993/1994/ 1995 |
Northern Telecom, Inc. | Durham |
| 05PTC231/Court of Appeals COA07555 | 2007/2008 | Rollie & Mary W. Tillman | Durham |
| 91PTC24/Court of Appeals 9310PTC965/Remand/COA95749 | 1993/1994/1997 | Camel City Laundry Co. | Forsyth |
| 90PTC362/Court of Appeals 9210PTC668 | 1992/1993 | Gene A. & Deborah A. Dickey | Forsyth |
| 93PTC445/Court of Appeals COA96510 | 1995/1997 | Interstate Income Fund I | Forsyth |
| 13PTC0904 | 2016 | Lowe's Home Centers, LLC | Forsyth |
| 91PTC409/Court of Appeals 9310PTC1144 | 1993/1994 | Stroh Brewery Co. | Forsyth |
| 00PTC304/Court of Appeals COA02831 | 2002/2003 | Univ. for the Study of Human Goodness | Forsyth |
| 10PTC011/Court of Appeals COA131224/PTC Remand | 2013/2014/2015 | Villas at Peacehaven, LLC | Forsyth |
| 98PTC01/Court of Appeals COA00912/Supreme Court Motion to Dismiss | 2000/2001 | Winston-Salem Joint Venture | Forsyth |
| 16 PTC 0056 | 2017 | William B. Shannon | Gaston |
| 15PTC0442 | 2016 | Wolverine Estate Ltd. Family Trust XIV LLC | Gaston |
| 14PTC0116 | 2016 | Jill Moss Greenberg, et al. | Granville |
| Supreme Court No. 99 | 1975 | AMP, Inc. | Guilford |
| 16PTC0405 | 2017 | Christ Church Greensboro, Inc. | Guilford |
| 90PTC27/Court of Appeals 921PTC1053 | 1992/1993 | Cone Mills, Inc. | Guilford |
| 13PTC124/Court of Appeals COA131170 | 2013/2014 | Dixie Building LLC | Guilford |
| 1982 PTC/Court of Appeals 8410PTC556 | 1984/1985 | Greensboro Office Prtshp. | Guilford |
| 12PTC1759 | 2015 | Marie C. & Walter W. Franklin Family Trust | Guilford |
| 07PTC719/Court of Appeals COA11540 | 2008/2010/2012 | Family Tree Farm, LLC | Halifax |
| 13PTC742 & 14PTC010 | 2015 | Haliwa-Saponi Indian Tribe and Haliwa-Saponi Tribe, Inc. | Halifax |
| 06PTC338/Court of Appeals COA07635 | 2007/2008 | Rom B. Parker, Jr. | Halifax |
| 03PTC1/Court of Appeals COA041181 | 2004/2005 | Westmoreland LG&E Partners | Halifax |
| 17PTC0231 | 2018 | David G. and Constance W. Cronk | Haywood |
| 11PTC838/Court of Appeals COA131314/PTC Remand | 2013/2014/2016 | Denny E. and Deborah C. King | Haywood |
| 08PTC026/Court of Appeals COA101487 | 2010/2011 | Blue Ridge Mall | Henderson |
| 05PTC192/Court of Appeals COA061423/Supreme Court 582A07/COA Remand | 2006/2007/2008 | Tyleta W. Morgan | Henderson |
| 13PTC778 & 15PTC04 | 2014/2015 | Avalon Farm | Iredell |
| 15PTC0203 | 2016 | Regan L. Smith | Iredell |
| 15PTC0204 | 2016 | Ronnie L. & Lee A. Smith | Iredell |
| 87PTC245/Court of Appeals 8910PTC455 | 1988/1990 | Jackson Paper Mfg. Co. | Jackson |
| 11PTC1062/12PTC1683/Court of Appeals COA14223 | 2013/2014 | Interstate Outdoor Inc. | Johnston |
| 05PTC301/Court of Appeals COA07796 | 2007/2008 | Earl B. Oliver | Lenoir |
| 89PTC61/Court of Appeals 9010PTC858/Dissent | 1989/1991 | Church of the Creator, Inc. | Macon |
| 1983 PTC/Court of Appeals 8310PTC474 | 1984/1986 | Rainbow Springs Partnership | Macon |
| 17 PTC 0163 | 2018 | Susan Youngman | Martin |
| 14PTC170 | 2015 | Michel & Debra Badawi | Mecklenburg |
| 14PTC336 | 2015 | Ballantyne Village Parking LLC | Mecklenburg |
| 92PTC179/Court of Appeals 9310PTC89 | 1994 | Bass Income Fund & Bass Real Estate Fund III | Mecklenburg |
| 14PTC432 | 2015 | Erroll V. Black | Mecklenburg |
| 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 |
| 16PTC0249 | 2017 | Monbarren Family Partnership, Ltd. | Mecklenburg |
| 16PTC0044 | 2017 | Ramamadhavi & Kishorekumar Aluri | Mecklenburg |
| 11PTC162/Court of Appeals COA12941/Judgement | 2012/2013/2014 | Blue Ridge Housing of Bakersville, LLC | Mitchell |
| 1978 PTC/Court of Appeals 8024SC416 | 1979/1980 | Land & Mineral Co. | Mitchell |
| 15PTC0138 & 15PTC0139 | 2016 | Reynolds Mineral Inc. & Randolph Reynolds Sr., et al. | Mitchell |
| 17PTC0180 | 2018 | Wesley M. McCaskill | Montgomery |
| 12PTC1362/Court of Appeals COA15769/Remand/Motion to Recuse | 2015/2016/2017 | Old North State Acquisition LLC | Montgomery |
| 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 |
| 98PTC167/Court of Appeals COA00998 | 2000/2001 | Chapel Hill Day Care Center Inc. | Orange |
| 16PTC0768 & 16PTC0769 | 2017 | Elaine & Jennifer Lee Terrell | Orange |
| Court of Appeals 9119SC918 | 1992 | Kinro Inc. | Other |
| Court of Appeals 8125SC1342 | 1982 | Nuzumcross Chevrolet, Inc. | Other |
| Superior Court 04CVS2016 | 2005 | E-Commerce Support Center, Inc. | Other |
| 1977 PTC/Court of Appeals 791SC556 | 1978/1980 | Carolina Conference Assn. of 7th Day Adventist, Inc. | Pasquotank |
| 07PTC820/Court of Appeals COA09234 | 2008/2009 | Amusements of Rochester, Inc., et al | Pender |
| 07PTC280/Court of Appeals COA08635 | 2008/2009 | Donald Sullivan | Pender |
| 98PTC107/Court of Appeals COA99923/Supreme Court 363PA00 | 1999/2000/2002 | Leon H. & Mary L. Corbett | Pender |
| 15PTC114 | 2016 | Tera B. Slaughter | Person |
| Court of Appeals 753SC971 | 1976 | David E. Bosley | Pitt |
| 01PTC214/Court of Appeals COA031357 | 2003/2004 | Pavillon International | Polk |
| 95PTC101 & 96PTC121/Court of Appeals COA9778/Supreme Court 73PA98/COA Remand |
1996/1998/1999/ 2000 |
Bobby J. Allred | Randolph |
| 16 PTC 0362 | 2017 | Jonathan N. Robbins | Randolph |
| 15PTC0453 | 2016 | Penny S. Rowland | Randolph |
| 14PTC0188 | 2015 | Rock Solar Energy Plant LLC | Randolph |
| 15PTC0050 | 2017 | P.F. Mumford Heirs | Richmond |
| 15 PTC 0254 | 2017 | Brandon D. Sechler | Rowan |
| 10PTC901/Court of Appeals COA12630 | 2012 | NC Yadkin House, LLC | Rowan |
| 94PTC598/Court of Appeals COA98270/Remand/COA00686 |
1997/1999/2000/ 2001 |
Charles Owens & John Padgett dba Forest City Asso. | Rutherford |
| 16PTC0124 | 2018 | Aaron's Inc. | Sampson |
| 10PTC954/Court of Appeals COA111007/Supreme Court Denial | 2011/2012 | Joshua McLamb | Sampson |
| 16PTC0051 | 2017 | Alan D. Carvalho, Trustee | Swain |
| 16PTC0250 | 2017 | Philip A. and Elizabeth A. Berezik | Transylvania |
| 06PTC200/Court of Appeals COA08316 | 2007/2009 | Eagle's Nest Foundation | Transylvania |
| 15PTC0140 | 2016 | Ronald W. Follmann | Transylvania |
| 10PTC638/Court of Appeals COA13759/Supreme Court Denial | 2013/2014 | Pace/Dowd Properites Ltd. | Union |
| 08PTC526/Court of Appeals COA101609 | 2010/2011 | John C. Brooks | Wake |
| 16 PTC 0326 | 2017 | Marina D. Crosby | Wake |
| 16PTC0739 | 2018 | Maystone at Wakefield LLC | Wake |
| 10PTC434 & 11PTC028/Court of Appeals COA111592 | 2011/2012 | Novartis Vaccines & Diagnostics, Inc. | Wake |
| 1961 Supreme Court | 1963 | Pine Raleigh Corp. | Wake |
| 16PTC0432 | 2017 | Saadat Siddiqui | Wake |
| 07PTC209/Court of Appeals COA081106 | 2008/2009 | SAS Institute, Inc. | Wake |
| 17PTC0237 | 2018 | St. Raphael Antiochian Orthodox Church | Wake |
| 17PTC0182 | 2018 | Betsy Walton Umberger | Wake |
| 16PTC0740 | 2018 | Village at Town Center LLC | Wake |
| 99PTC97/Court of Appeals COA01644/Dissent/Supreme Court 506A02 | 2000/2002/2003 | Maharishi Spiritual Center of America | Watauga |
| 09PTC828 & 09PTC829/Court of Appeals COA10500/Remand | 2010/2011 | Louisiana Pacific Corp. | Wilkes |
| 98PTC168/Court of Appeals COA001242 | 2000/2001 | Morningstar Publications, Inc. | Wilkes |
| 99PTC160/Court of Appeals COA02660 | 2002/2003 | North Wilkesboro Speedway, Inc. | Wilkes |
| 17PTC0087 | 2018 | Martha Ann Brice | Wilson |
| 14PTC0423 | 2016 | DLP Wilson Medical Center, Inc. | Wilson |
| 15PTC0178 | 2016 | Ravenswood of Wilson, LLC | Wilson |
| 17PTC0246 | 2018 | Unifi Manufacturing, Inc. | Yadkin |
| 16 PTC 0267 | 2017 | Lunate 66, LLC | Yancey |
| 09PTC240/Court of Appeals COA111375 | 2011/2012 | Mt. Air Country Club, Inc. | Yancey |
| 09PTC241/Court of Appeals COA111374 | 2011/2012 | Mt. Air Development Corp. | Yancey |
| 09PTC242/Court of Appeals COA111373 | 2011/2012 | Settlers Edge Holding, Co. LLC | Yancey |