Board of Equalization and Review Meeting

Board of Equalization and Review Meeting Recap – January 14, 2025

On January 14, 2025, the Board of Equalization and Review (BER) held its inaugural meeting to formally establish the board and begin addressing property tax appeals. This new body, created under North Carolina’s “Machinery Act,” replaces the County Commissioners' role in handling these appeals, signifying a shift towards a more specialized and impartial process. The meeting was attended by all appointed board members, county staff, and the County Attorney.

A primary focus of the meeting was establishing leadership. Mr. Brandt Barnett was elected as Chairperson, and Ms. Glenda Weiner secured the role of Vice-Chair. The responsibilities of these positions were clarified: the Chair will preside over meetings and act as a neutral judge during quasi-judicial hearings related to property tax appeals, while the Vice-Chair will assume these duties in the Chair’s absence. The board was then briefed on its core responsibilities, emphasizing that all decisions must be based solely on presented evidence and remain impartial – a critical aspect of the board’s quasi-judicial role. County staff highlighted key legal precedents, particularly the Bosley case and another unnamed case, which guide decision-making by reinforcing the presumption that county property assessments are initially correct.

The meeting also provided a comprehensive overview of the property tax appeal process, outlining its four stages: informal review by the county assessor, formal hearings before the BER, appeals to the state-level Property Tax Commission (PTC), and ultimately, potential court challenges through the North Carolina Court of Appeals or Supreme Court. A specific discussion centered on "discovery" appeals, which address situations where the county identifies a taxpayer’s failure to list property or report changes. These appeals are typically straightforward and carry significant penalties, reinforcing the importance of accurate property listings for all residents. In a notable decision, the board approved a motion allowing staff to proceed with reviewing late exemption applications, demonstrating a willingness to address outstanding cases.

While there were no public comments during the meeting, several important guidelines and considerations were emphasized for board members. Adherence to North Carolina’s Open Meetings Law (Sunshine Laws) was stressed, ensuring all deliberations and decisions are conducted transparently. Board members were also reminded to maintain confidentiality regarding sensitive information, such as federal tax data, and to avoid any ex parte communications (private discussions about pending appeals) that could compromise impartiality. Should a conflict of interest arise, board members were advised to recuse themselves from related proceedings.

Looking ahead, Eric Euler will circulate an email poll to determine dates for upcoming hearings. Formal action on those dates will be taken at a future meeting. Board members were directed to contact Kurt Euler, the County Attorney, with any questions or concerns regarding their roles and responsibilities. Finally, county staff will provide board members with basic rules of procedure and operating guidelines to ensure a smooth and efficient appeals process. The Board was underscored as a "really important board" providing valuable service to the community, and residents can expect a more specialized and impartial approach to property tax appeals under this new structure.