AN ACT to modify the property tax appeal process.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑322(g)(2) reads as rewritten:

(2)      Duty to Hear Taxpayer Appeals. – On request, the board of equalization and review shall hear any taxpayer who owns or controls property taxable in the county with respect to the listing or appraisal of the taxpayer's property or the property of others.

a.         A request for a hearing under this subdivision (g)(2) shall be made in writing to or by personal appearance before the board prior to its adjournment. A request for a hearing in writing must be made by the taxpayer or by one or more of the persons allowed to appear on behalf of the taxpayer under the provisions of sub‑subdivision (g)(2)c1 of this section. However, if the taxpayer requests review of a decision made by the board under the provisions of subdivision (g)(1), above, notice of which was mailed fewer than 15 days prior to the board's adjournment, the request for a hearing thereon may be made within 15 days after the notice of the board's decision was mailed.

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c1.       The appellant must appear at a hearing under the provisions of subdivision (g)(2) of this section. If no continuance is requested or granted, the failure of the appellant to appear at the scheduled time and date for a hearing shall be grounds for the board to dismiss the appellant's appeal. The appellant shall meet the requirement to appear by one or more of the following methods:

1.         Appellants who are natural persons may appear for themselves.

2.         Appellants who are natural persons may, by valid power of attorney, appoint a relative to appear on their behalf.

3.         Trustees may appear on behalf of appellants who are trusts.

4.         General partners may appear on behalf of appellants who are general or limited partnerships.

5.         Nonattorney representatives as listed in G.S. 105‑290(d2) may appear on behalf of limited liability companies or corporations, provided that notice of such nonattorney representation is provided to the board in advance of the hearing.

6.         Attorneys licensed to practice law in North Carolina may appear for any appellant.

7.         Attorneys not licensed to practice law in North Carolina may, upon compliance with the provisions of G.S. 84‑4.1, appear for any appellant.

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SECTION 2.  G.S. 105‑290(b) reads as rewritten:

(b)      Appeals from Appraisal and Listing Decisions. – The Property Tax Commission shall hear and decide appeals from decisions concerning the listing, appraisal, or assessment of property made by county boards of equalization and review and boards of county commissioners. Any property owner of the county may except to an order of the county board of equalization and review or the board of county commissioners concerning the listing, appraisal, or assessment of property and appeal the order to the Property Tax Commission. However, a property owner may not except to an order of the county board of equalization and review or the board of county commissioners for a tax year for which the property owner has consented in writing to the terms of the order.

SECTION 3.  This act is effective when it becomes law and applies to appeals requested on or after that date.