Event Recap
On August 18, 2025, the Buncombe County Board of Equalization and Review held a meeting to address a property tax appeal. The primary focus of the session was a hearing regarding the residence at 11 Hunting Lodge Dr. in Black Mountain, owned by John and Penny Stollery. The Board also approved the minutes from its previous meeting on July 21, 2025, and subsequently adjourned.
The central issue in the Stollery appeal concerned whether the County could retroactively assess property taxes for the years 2020 through 2024 based on unrecorded improvements, including a remodel and an accessory dwelling unit. The County Assessor’s office had initially issued bills under the "Immaterial Irregularity" statute (N.C.G.S. § 105-394), arguing that the owners failed to properly list the improvements. However, the appellants’ attorney, Anna Stearns, argued that the owners had obtained all required building permits and that the situation constituted a "Change in Value" under N.C.G.S. § 105-287, which only allows for prospective adjustments to property values, not retroactive billing.
During the deliberation, the Board examined the distinctions between the relevant North Carolina statutes. County Attorney Curt Euler explained the legal differences between the "Immaterial Irregularity" and "Change in Value" provisions, noting the need to determine if the permitting process constitutes official notification to the Assessor’s office. Residential Appraisal Supervisor Bryan Marshall testified that the department used the "immaterial irregularities" statute because listing errors do not invalidate tax, while Interim Assessor Eric Cregger noted that the permits in question were 10 years old and that the permitting process does not automatically notify the tax office of value increases.
Vice-Chair Dr. Glenda Weinert suggested that the issue should be treated as a valuation change rather than an immaterial irregularity. The Board then voted on a motion to classify the issue under statute 105-287, which would mean the property should not be billed retroactively, only moving forward. The motion passed with a vote of 3-1. Vice-Chair Dr. Glenda Weinert, Chair Randall Barnett, and Preston Edwards voted in favor, while Katerina Leeger voted against. Consequently, the Board rejected the County’s reliance on the "Immaterial Irregularity" statute for this case.
In addition to the appeal, the Board unanimously approved the minutes from the July 21, 2025 meeting, with a recorded vote of 4-0. The meeting concluded with a unanimous vote to adjourn.
The decision impacts the Stollerys by removing the retroactive tax bills for 2020–2024, which totaled $9,343.11 including interest. Instead, the property value will be adjusted prospectively based on the "Change in Value" statute. The Board suggested exploring ways to improve communication between the permitting office and the assessor’s office to prevent similar issues in the future, potentially requiring permit applicants to notify the assessor’s office of planned improvements.