Board of Equalization and Review Meeting | Feb. 16, 2026

Board of Equalization and Review Meeting Recap – February 16, 2026

The Buncombe County Board of Equalization and Review convened on February 16, 2026, to address a range of property tax-related matters. This meeting primarily focused on reviewing late exemption applications and hearing an appeal concerning a property listing penalty, demonstrating the board's commitment to upholding established tax regulations and ensuring fairness within the appeals process. The meeting was attended by board members, representatives from the Tax Department (Assembly Office), and no direct public participation occurred.

A significant portion of the meeting was dedicated to approving a list of approximately 20 late exemption applications. These included exemptions for disabled veterans, elderly residents, houses of worship, disability exemptions, and circuit breaker applications. The board unanimously approved these recommendations from the Tax Office, streamlining the process for eligible residents to receive their tax benefits. The most substantial discussion revolved around an appeal from Mary Lou Radis, who was contesting a late listing penalty for her manufactured home. Sherry Blackwell of the Assembly Office (Tax Department) presented the case, outlining North Carolina General Statute 105-328 which details property listing requirements and associated penalties. After careful consideration, the board voted to deny Radis’s appeal, upholding the Tax Office's assessment that she was responsible for the penalty due to missing the listing deadline. This decision underscores the importance of adhering to established deadlines as outlined in state law, a point emphasized by Board Chair Randall Barnett.

Beyond the appeal, the board discussed the upcoming rollout of "Notices of Value," which will inform residents about their new property assessments. These notices are being distributed this week, with the goal of completion by the first week of March. The board highlighted improvements to the county website, designed to provide residents with clear information and resources for understanding their assessments and navigating the appeals process. A brief discussion clarified that Radis’s mobile home was purchased new from a park and had not been previously taxed, providing context to the appeal.

Looking ahead, several key action items were identified. Randall Barnett will be responsible for scheduling reappraisal training sessions for the board, and efforts will commence to establish an appeal panel specifically for the upcoming appeal period. A potential training date of May 5th was mentioned. The Tax Office will continue the rollout of "Notices of Value," and the county will maintain its focus on utilizing the revamped website to ensure transparency and ease of access for residents considering an appeal. Barnett also noted his absence on April 7th, but assured the meeting would proceed without significant disruption.

This meeting and its outcomes are important for all Buncombe County residents, particularly those receiving their "Notices of Value" in the coming weeks. Residents are encouraged to carefully review these notices and utilize the county’s improved website for guidance should they choose to appeal their property values. The board's decisions demonstrate a commitment to upholding the integrity of the property tax system and providing clear avenues for residents to seek redress when necessary.