Appeal Representation FAQs
For Individuals, who can file appeals to the Board of Equalization and Review?
For property owned by individuals, appeals to the Board of Equalization and Review may be filed by (1) the owner, (2) an attorney licensed to practice law in North Carolina, or (3) a Power of Attorney.
For Individuals, who can represent the owner before the Board of Equalization and Review?
For property owned by individuals, owners may only be represented at the Board of Equalization Review hearings by (1) the owner, or (2) an attorney licensed to practice law in North Carolina.
For Individuals, what actions are allowed by a Power of Attorney?
For property owned by individuals, a Power of Attorney may (1) file the appeal to the Board of Equalization and Review, (2) represent the owner in appeal discussions with the Tax Office, and (3) may appear at the Board of Equalization and Review hearing as an expert witness called by the taxpayer or taxpayer’s attorney. A Power of Attorney may not represent the property owner before the Board.
For Business Entities, who can file appeals to the Board of Equalization and Review?
For property owned by a business entity, appeals to the Board of Equalization and Review may only be filed by (1) an attorney licensed to practice law in North Carolina, (2) an officer of the business entity, (3) a manager or member-manager if the business entity is a limited liability company, (4) an authorized employee of the business entity whose income is reported on IRS Form W-2, or (5) an authorized owner of the business entity, if the owner's interest in the business entity is at least twenty-five percent (25%). For all options above except (1), a Non-Attorney Representative Authorization must be filed with the Board.
For Business Entities, who can represent the owner before the Board of Equalization and Review?
For property owned by a business entity, the owner may only be represented at the Board of Equalization and Review hearings by (1) an attorney licensed to practice law in North Carolina, (2) an officer of the business entity, (3) a manager or member-manager if the business entity is a limited liability company, (4) an authorized employee of the business entity whose income is reported on IRS Form W-2, or (5) an authorized owner of the business entity, if the owner's interest in the business entity is at least twenty-five percent (25%). For all options above except (1), a Non-Attorney Representative Authorization must be filed with the Board.
For Business Entities, what actions are allowed by a Power of Attorney?
For property owned by a business entity, a Power of Attorney may (1) represent the owner in appeal discussions with the Tax Office, and (2) may appear at the Board of Equalization and Review hearing as an expert witness called by the taxpayer’s attorney or taxpayer’s authorized non-attorney representative listed above. A Power of Attorney may not file the appeal and may not represent the property owner before the Board.
Where can I find a sample Power of Attorney (POA)?
A sample Power of Attorney (POA) suitable for Durham County property tax matters only is located here: https://www.dconc.gov/home/showdocument?id=27297
What is a Business Entity?
A business entity is a corporation, a general partnership, a limited partnership, or a limited liability company.
Is the Board of Equalization and Review a quasi-judicial body? How does that affect the appeals process?
The Durham County Board of Equalization and Review is a quasi-judicial body. Filing appeals or petitions to the Board and representation of the owner before the Board may be considered the practice of law per North Carolina General Statute 84-2.1.
Why are there restrictions on Powers of Attorney for filing appeals to the Board of Equalization and Review and for representing the taxpayer before the Board?
Since the Board of Equalization and Review is a quasi-judicial body, certain actions such as filing appeals or petitions to the Board and representation of the owner before the Board may be considered the practice of law. Therefore, the Board does not allow Powers of Attorney to file appeals for business entities or to represent any owner before the Board. A Power of Attorney may (1) represent the owner in appeal discussions with the Tax Office, and (2) may appear at the Board of Equalization and Review hearing as an expert witness called by the taxpayer’s attorney or taxpayer’s authorized non-attorney representative, as neither of these actions would likely be considered the practice of law.
Why can a Power of Attorney file an appeal for an individual but not for a business entity?
Since the Board of Equalization and Review is a quasi-judicial body, certain actions such as filing appeals or petitions to the Board and representation of the owner before the Board may be considered the practice of law. Therefore, the Board does not allow Powers of Attorney to file appeals for business entities, especially since the General Assembly has specifically provided for Non-Attorney Representatives who can file appeals for business entities, per North Carolina General Statute 105-290(d2). Since no similar category has been created for individual owners, and since the filing of an appeal for an individual may or may not rise to the level of practice of law, the Board allows the filing of an appeal for an individual taxpayer. However, it is the position of the Board that representation of the owner, whether individual or business entity, before the Board will not be allowed due to the likelihood that such representation rises to the level of practice of law.