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BOER reviews rules on appeals by people who are not property owners

Orange County Board of Equalization and Review · June 30, 2026
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Summary

Board reviewed NCDOR guidance and state law on whether someone who does not own a property may file an appeal, discussed a specific appellant's list of non-owned PINs, and asked for an explanation of 'aggrievement' before deciding whether to allow such appeals.

The board reviewed statutory guidance on standing to appeal property valuations and a recent appellant request to file on properties not owned by the requester. Staff summarized the NCDOR Appeals Handbook and relevant state law, including G.S. 105‑322(g)(2), and provided a brief summary of Brock v. NCPTC (1976) as precedent regarding standing requirements.

Minutes record that the BOER "would prefer to hear explanation of aggrievement from potential appellant prior to providing a decision regarding ability to appeal." The minutes list a series of PINs the appellant wishes to appeal and note that in some cases a "Letter of Authorization" rather than a power of attorney was provided. The board did not make a final determination on standing at the meeting and treated the item as an information/discussion matter.