Board of Equalization and Review Meeting

Buncombe County Board of Equalization and Review Meeting Recap - November 17, 2025

On November 17, 2025, the Buncombe County Board of Equalization and Review convened to address property value appeals and plan for upcoming reappraisal processes. The meeting, led by Chairperson Randall Barnett and attended by Board Members Katarina Leaguer, Glenda Weinert, and Phil Blake, focused primarily on a specific appeal hearing and setting dates for future meetings crucial to the county’s tax assessment procedures.

The primary focus of the meeting was an appeal from the Jack R. Young Trust concerning a change in property ownership that impacted its eligibility for the Property Use Value (PUV) deferment program. This program provides tax relief to landowners who utilize their property for timber production or other qualifying agricultural purposes. The issue arose when a split in ownership of a larger 99.68-acre tract resulted in 12.99 acres being transferred to William G. Young, rendering those acres ineligible for PUV due to their inclusion of home sites and RV sites – a condition that requires a minimum of 20 acres dedicated to timber production under North Carolina General Statute. County representative Whitney Meadows clearly explained the statutory requirements, and Mr. Young acknowledged that his attorney hadn't fully considered the PUV implications prior to the transaction, expressing regret for the situation. After discussion and consideration of Mr. Young's explanation regarding a necessary bank loan, the Board ultimately voted 3-1 to uphold the County’s decision to remove the 12.99 acres from PUV deferment, reinforcing their commitment to adhering to state regulations. This decision will result in approximately $3,000 - $3,500 in deferred tax bills accruing monthly interest.

Beyond the appeal hearing, the Board dedicated time to planning for the next reappraisal year. Recognizing the importance of providing ample notice to property owners, they discussed and approved dates for future meetings. The Board decided to convene on April 7, 2026 (avoiding Easter Monday) and adjourn on May 4, 2026, ensuring sufficient time for property owners to prepare and potentially appeal their assessments. These dates will be prominently featured in notices sent to residents in February, giving them advance warning of the appeal period.

The meeting underscored several important points for Buncombe County residents. The Board consistently emphasized the strict adherence to North Carolina General Statutes governing PUV eligibility, highlighting the need for property owners to seek legal counsel before undertaking real estate transactions. Mr. Young’s situation served as a valuable reminder of the potential complexities and unintended consequences that can arise from property transfers, particularly when dealing with tax deferment programs.

Looking Ahead: Mr. Young will be consulting with his attorney to explore options for recombining the property under his individual name, potentially allowing him to reapply for PUV deferment in 2026. The Buncombe County Tax Department will provide guidance to Mr. Young regarding the accrued deferred tax bills and future application processes. Finally, Buncombe County will prepare and distribute notices to residents outlining the newly established convening and adjournment dates for future Board meetings. This proactive approach aims to ensure transparency and provide residents with sufficient time to understand their rights and responsibilities regarding property assessments.