The Board of Equalization and Review will hold meetings on the following dates and times. Please note meetings from January to August will be held in the Wake County Commons Building, located at 4011 Carya Dr, Raleigh. The meetings from September to December will be held in Wake County Justice Center, Suite 3800, 301 S. McDowell Street, Raleigh. 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. 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: January 7, 2025, from 10 a.m.- noon January 9, 2025, from 9 a.m.-4 p.m. January 14, 2025, from 9 a.m.-4 p.m. January 15, 2025, from 10 a.m.-noon January 16, 2025, from 9 a.m.-4 p.m. February 19, 2025, from 10 a.m.-noon March 19, 2025, from 10 a.m.-noon April 9, 2025, from 10 a.m.- noon April 16, 2025, from 10 a.m.-noon April 23, 2025, from 10 a.m.-noon May 21, 2025, from 10 a.m.-noon June 18, 2025, from 10 a.m.-noon July 16, 2025, from 10 a.m.-noon August 20, 2025, from 10 a.m.-noon September 17, 2025, from 10 a.m.-noon October 15, 2025, from 10 a.m.-noon November 19, 2025, from 10 a.m.-noon December 10, 2025, from 10 a.m.-noon