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 |
| 20PTC0153 21PTC0065 | 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 |
18PTC0205 18PTC0205/Court of Appeals - Dismissal | 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 |
17PTC0146 17PTC0147 17PTC0148 | 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 |
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 |
| 89PTC266 | 1990 | Alexander J. Chester | Carteret |
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 |