The Wake County Board of Equalization and Review Hearings and Decision Dates

Appeals are heard by the Wake County Board of Equalization and Review. Hearings are held on the lower level of the Wake County Commons Building, located at 4011 Carya Drive, Raleigh. Taxpayers with appointments for appeals scheduled before the BOER are not required to make a personal appearance at the hearing.  Decisions by the BOER are mailed to the appellant within 30 days of the hearing date.  BOER decisions regarding waiver of late list penalties are final. Other BOER decisions may be appealed to the North Carolina Property Tax Commission (PTC). A taxpayer notice of appeal to the PTC must be received by the Commission within 30 days of the date of the BOER Notice of Decision.

Upcoming Scheduled Hearings

• October 23, 2024, from 9 a.m.–4 p.m.
• October 24, 2024, from 9 a.m.–4 p.m.
• October 29, 2024, from 9 a.m.–4 p.m.
• October 31, 2024, from 9 a.m.–noon.
• November 20, 2024, from 10 a.m.–noon
• December 11, 2024, from 10 a.m.–noon
• January 15, 2025, from 10 a.m.–noon
• February 19, 2025, from 10 a.m.–noon
• March 19, 2025, from 10 a.m.–noon