The Wake County Board of Equalization and Review (BOER) will hold scheduled Hearings at the lower level of the Wake County Commons Building, 4011 Carya Drive, Raleigh, NC 27610. Please see the scheduled list of Hearing Dates:
- July 16, 2025, from 9 a.m.–11 a.m.
- July 17, 2025, from 9 a.m.–4 p.m.
- August 20, 2025, from 9 a.m.–11 a.m.
- September 17, 2025, from 9 a.m.–11 a.m.
- October 15, 2025, from 9 a.m.–11 a.m.
- November 19, 2025, from 9 a.m.–11 a.m.
- December 10, 2025, from 9 a.m.–11 a.m.
NCGS 105-322 authorizes the Wake County Board of Commissioners to appoint a special Board of Equalization and Review (BOER). In Wake County, by resolution adopted by the Board of Commissioners, the BOER has:
- The duty to examine and review tax lists of the county for the current year and make any changes necessary to ensure that all taxable property is listed, appraised, and assessed per state law;
- The duty to hear taxpayer appeals with respect to the listing or appraisal of property;
- The authority to increase or decrease the appraised value of property;
- The power to compromise, settle, or adjust the County’s claim for taxes arising from discovered property;
- The power to approve or deny good cause for late applications submitted for property tax exemption or exclusion, including:
- Agricultural, horticultural and forestland deferred taxes;
- Elderly or disabled property tax exclusion, property tax homestead circuit breaker, and disabled veteran property tax exclusion; and
- Real and personal property used for religious purposes, educational, scientific, literary or charitable purposes; charitable hospital purposes; qualified retirement facilities; burial property; historic properties; low-income housing property; community land trust property; and other applications per GS 105-282.1.