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” 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
01PTC560/Court of Appeals COA031226 2003/2004 Weaver Investment Co. Alamance
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
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



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




IBM Credit Corp. Durham
90PTC409 & 91PTC26/Court of Appeals 9210PTC245/91PTC26, 92PTC413 & 93PTC23/94PTC60



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
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
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
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



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



Charles Owens & John Padgett dba Forest City Asso. Rutherford
10PTC954/Court of Appeals COA111007/Supreme Court Denial 2011/2012 Joshua McLamb Sampson
16PTC0051 2017 Alan D. Carvalho, Trustee Swain
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
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
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
14PTC0423 2016 DLP Wilson Medical Center, Inc. Wilson
15PTC0178 2016 Ravenswood of Wilson, LLC Wilson
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