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Board of Equalization and Review | April 7, 2026

April 6, 2026 at 8:00 PM

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Event Recap

The Buncombe County Board of Equalization and Review convened on April 7, 2026, to formally manage the transition from the informal to the formal property tax appeal period. The primary objective of the meeting was to establish the timeline for formal appeals and address logistical preparations for handling the anticipated volume of cases. The Board focused on clarifying the procedural differences between the two periods, emphasizing that the formal process involves a more structured review where the burden of proof rests on the taxpayer to demonstrate an assessment error.

During the meeting, the Board discussed several operational and educational topics. Chair Randall Barnett emphasized the need for a gradual approach to handling formal appeals to ensure Board members are adequately prepared. Assistant Director Joe highlighted current staffing challenges, noting that while the Board is committed to providing appeal clinics, they may need to decline a specific request from Habitat for Humanity due to these constraints. The Board also clarified that county records include a "total finished area" field for finished basements and discussed the importance of educating residents about the revenue-neutral tax rate to prevent misconceptions that formal appeals are a direct result of a tax rate increase.

The Board took two unanimous votes during the session. First, they voted to formally close the informal appeal period, effective April 7, 2026. Second, they voted to begin the formal appeal period, which will run from April 7, 2026, through May 5, 2026. Following these votes, the meeting was adjourned by unanimous vote. No public comments were recorded in the transcript, though staff discussed the broader need to communicate information regarding the formal appeal process and clarify public misconceptions about tax rates.

Several follow-up actions were agreed upon during the meeting. Board members were asked to submit specific questions or topics for upcoming Department of Revenue training on residential property appeals within the next couple of weeks. Additionally, the Board will finalize a tentative schedule for formal appeal hearings, which are expected to begin in June. Staff will also continue to discuss the feasibility of conducting a dedicated appeal clinic for Habitat for Humanity, considering current staffing limitations.

This meeting marks the official start of the formal property tax appeal window for Buncombe County residents. By closing the informal period and setting the formal dates through May 5, 2026, the Board has established the timeframe for taxpayers to challenge their property valuations. The upcoming training and potential appeal clinics are intended to support both Board members and residents in navigating this process, particularly given the expectation of a significant number of appeals driven by market fluctuations since the last reappraisal in 2021.

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