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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
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
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

12PTC1362/

Court of Appeals COA15769/

Remand/

Motion to Recuse

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

13PTC822/

Court of Appeals COA15954

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

11PTC838/

Court of Appeals COA131314/

PTC Remand

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

12PTC319/

12PTC501/

14PTC217

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

07PTC375/

Court of Appeals COA10453/

PTC Remand/

COA121078/

2nd Remand/

COA14763

2009/

2011/

2012/

2013/

2014/

2015

Parkdale Mills & Parkdale America Davidson
14PTC391 2015 DG Solar Lessee, LLC Duplin

10PTC011/

Court of Appeals COA131224/

PTC Remand

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

11PTC068/

Motion to Dismiss/

Court of Appeals COA131447

2012/

2013/

2014

Grandfather Mtn. Stewardship Foundation, Inc. Avery
Court of Appeals COA131107 2014 Becky King Properties LLC, et al Brunswick

Court of Appeals COA13198/

Supreme Court 24P14

2014 Hull Storey Gibson Companies LLC Cleveland

11PTC944/

Court of Appeals COA13623

2012/2014

109 Kinsale Land Trust Durham

13PTC124/

Court of Appeals COA131170

2013/2014

Dixie Building LLC Guilford

11PTC1062/

12PTC1683/

Court of Appeals COA14223

2013/2014

Interstate Outdoor Inc. Johnston

11PTC162/

Court of Appeals COA12941/

Judgement

2012/

2013/

2014

Blue Ridge Housing of Bakersville, LLC Mitchell

10PTC638/

Court of Appeals COA13759/

Supreme Court Denial

2013/2014

Pace/Dowd Properties Ltd. Union

10PTC625/

Court of Appeals COA111127/

Supreme Court 128A12

2011/

2012/

2013

Ocean Isle Palms LLC Brunswick

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

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
08PTC240, 09PTC152, 09PTC153, 10PTC317, 10PTC318 & 11PTC227 2012 Hull Story Retail Group, et al Cleveland

07PTC719/

Court of Appeals COA11540

2008/

2010/

2012

Family Tree Farm, LLC Halifax

10PTC901/

Court of Appeals COA12630

2012 NC Yadkin House, LLC Rowan

10PTC954/

Court of Appeals COA111007/

Supreme Court Denial

2011/2012

Joshua McLamb Sampson

10PTC434 & 11PTC028/

Court of Appeals COA111592

2011/2012

Novartis Vaccines & Diagnostics, Inc. Wake

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
08PTC240, 09PTC152, 09PTC153, 10PTC317, 10PTC318 & 11PTC227 2011 Hull Storey Retail Group, et al Cleveland
Court of Appeals COA10453 2011 Parkdale America Davidson

08PTC026/

Court of Appeals COA101487

2010/2011

Blue Ridge Mall Henderson

08PTC526/

Court of Appeals COA101609

2010/2011

John C. Brooks Wake

09PTC828 & 09PTC829/

Court of Appeals COA10500/

Remand

2010/2011

Louisiana Pacific Corp. Wilkes

07PTC820/

Court of Appeals COA09234

2008/2009

Amusements of Rochester, Inc., et al Pender

07PTC280/

Court of Appeals COA08635

2008/2009

Donald Sullivan Pender

06PTC200/

Court of Appeals COA08316

2007/2009

Eagle's Nest Foundation Transylvania

07PTC209/

Court of Appeals COA081106

2008/2009

SAS Institute, Inc. Wake

07PTC374/

Motion to Dismiss

2009 Meadowlands Golf, LLC Davidson
07PTC781 2008 US Xpress Inc. DOR

05PTC687/

Court of Appeals COA07-1483

2007/2008

Fayette Place LLC Durham

05PTC231/

Court of Appeals COA07555

2007/2008

Rollie & Mary W. Tillman Durham

06PTC338/

Court of Appeals COA07635

2007/2008

Rom B. Parker, Jr. Halifax

05PTC192/

Court of Appeals COA061423/

Supreme Court 582A07/

COA Remand

2006/

2007/

2008

Tyleta W. Morgan Henderson

05PTC301/

Court of Appeals COA07796

2007/2008

Earl B. Oliver Lenoir
Superior Court 04CVS2016 2005 E-Commerce Support Center, Inc. Other

03PTC1/

Court of Appeals COA041181

2004/2005

Westmoreland LG&E Partners Halifax

01PTC214/

Court of Appeals COA031357

2003/2004

Pavillon International Polk

01PTC560/

Court of Appeals COA031226

2003/2004

Weaver Investment Co. Alamance

97PTC427/

Court of Appeals COA001218/

Supreme Court 681PA01/

PTC Remand

2000/

2001/

2003

The Greens of Pine Glen Ltd. Partnership Durham

00PTC304/

Court of Appeals COA02831

2002/2003

Univ. for the Study of Human Goodness Forsyth

99PTC97/

Court of Appeals COA01644/

Dissent/

Supreme Court 506A02

2000/

2002/

2003

Maharishi Spiritual Center of America Watauga

99PTC160/

Court of Appeals COA02660

2002/2003

North Wilkesboro Speedway, Inc. Wilkes

99PTC202/

Court of Appeals COA011343

2001/2002

Lane Co. - Hickory Chair Division Catawba

98PTC107/

Court of Appeals COA99923/

Supreme Court 363PA00

1999/

2000/

2002

Leon H. & Mary L. Corbett Pender

98PTC01/

Court of Appeals COA00912/

Supreme Court Motion to Dismiss

2000/2001

Winston-Salem Joint Venture Forsyth

98PTC167/

Court of Appeals COA00998

2000/2001

Chapel Hill Day Care Center Inc. Orange

94PTC598/

Court of Appeals COA98270/

Remand/

COA00686

1997/

1999/

2000/

2001

Charles Owens & John Padgett dba Forest City Asso. Rutherford

98PTC168/

Court of Appeals COA001242

2000/2001

Morningstar Publications, Inc. Wilkes

95PTC101 & 96PTC121/

Court of Appeals COA9778/

Supreme Court 73PA98/

COA Remand

1996/

1998/

1999/

2000

Bobby J. Allred Randolph
99PTC457 and Court of Appeals COA00833 2000 Bermuda Run Prop. Owners Davie

95PTC545/

Court of Appeals COA97219

1996/1998

Valley Protein, Inc. Anson

91PTC24/

Court of Appeals 9310PTC965/

Remand/

COA95749

1993/

1994/

1997

Camel City Laundry Co. Forsyth

93PTC445/

Court of Appeals COA96510

1995/1997

Interstate Income Fund I Forsyth

94PTC59/

Court of Appeals COA951168

1995/1996

Weyerhaeuser Co. Craven

91PTC163/

Court of Appeals 9310PTC1319

1993/1995

Belk-Broome Co. Catawba

90PTC409 & 91PTC26/

Court of Appeals 9210PTC245/

91PTC26, 92PTC413 & 93PTC23/

94PTC60

1991/

1993/

1994/

1995

Northern Telecom, Inc. Durham
Court of Appeals 9410PTC106 1994 Fayetteville Hotel Association Cumberland

92PTC548/

Court of Appeals 9310PTC1150

1993/1994

Hotel L'Europe, Inc. Durham

91PTC409/

Court of Appeals 9310PTC1144

1993/1994

Stroh Brewery Co. Forsyth

92PTC179/

Court of Appeals 9310PTC89

1994 Bass Income Fund & Bass Real Estate Fund III Mecklenburg

90PTC362/

Court of Appeals 9210PTC668

1992/1993

Gene A. & Deborah A. Dickey Forsyth

90PTC27/

Court of Appeals 921PTC1053

1992/1993

Cone Mills, Inc. Guilford
Court of Appeals 9119SC918 1992 Kinro Inc. Other

89PTC61/

Court of Appeals 9010PTC858/

Dissent

1989/1991

Church of the Creator, Inc. Macon

86PTC295/

Court of Appeals 8810PTC828/

Supreme Court 93A90

1988/1990

ELE, Inc. Bertie

87PTC245/

Court of Appeals 8910PTC455

1988/1990

Jackson Paper Mfg. Co. Jackson

1983 PTC/

Court of Appeals 8310PTC474

1984/1986

Rainbow Springs Partnership Macon

1981 PTC/

Court of Appeals 8110PTC1223/

Supreme Court 650PA82

1981/

1982/

1985

Southern Railway Company, et al DOR

1982 PTC/

Court of Appeals 8410PTC556

1984/1985

Greensboro Office Prtshp. Guilford
Court of Appeals 8125SC1342 1982 Nuzumcross Chevrolet, Inc. Other

1978 PTC/

Court of Appeals 8024SC416

1979/1980

Land & Mineral Co. Mitchell

1977 PTC/

Court of Appeals 791SC556

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