Board of Equalization and Review Meeting

Buncombe County Board of Equalization and Review Meeting Recap - August 18, 2025

On August 18, 2025, the Buncombe County Board of Equalization and Review convened to address a specific property tax appeal concerning a residence at 11 Hunting Lodge Road in Black Mountain. The meeting, attended by representatives from the County Assessor's office and legal counsel for property owners John and Penny Stollery, focused primarily on a dispute regarding tax assessments from 2020 to 2024 related to unrecorded property improvements. The Board's deliberations centered on whether the County correctly applied tax regulations in light of these previously unreported renovations, including a remodel and accessory dwelling unit.

The core of the discussion revolved around interpreting three key North Carolina General Statute sections: 105-394 (Immaterial Irregularity), 105-312 (Discovery), and 105-287 (Change in Value). The County Assessor initially sought to apply Section 105-394, which would have allowed for retroactive tax collection. However, attorney Anna Stearns, representing the property owners, argued that this was inappropriate given that her clients had obtained building permits for the improvements. The Board engaged in a detailed debate about whether securing these permits constituted sufficient notification to the County Assessor's office and whether the County followed proper procedures in identifying and assessing taxes on the property.

Ultimately, after considerable discussion, the Board made a significant decision: they voted 3-2 to reject the County Assessor’s reliance on Section 105-394 (Immaterial Irregularity). The Board determined that the case should instead be handled under Section 105-287 (Change in Value). This crucial distinction means that the County will not retroactively assess taxes for the years 2020-2024. Instead, the property will be reassessed based on the improvements, and any tax adjustments will apply prospectively – moving forward.

During the meeting, attorney Stearns presented a detailed argument on behalf of her clients, emphasizing their efforts to comply with regulations through the permitting process. County Assessor representatives acknowledged potential errors in identifying and updating property records, highlighting the complexities of navigating North Carolina’s tax statutes. Board members themselves expressed concerns about these complexities and the importance of ensuring fair assessments for all property owners within Buncombe County.

Looking ahead, the Buncombe County Assessor's office is now tasked with reassessing the property value under Section 105-287 (Change in Value), applying this adjusted valuation moving forward. The Board also suggested exploring ways to improve communication between the permitting office and the assessor's office, potentially requiring permit applicants to directly notify the County Assessor’s office of planned property improvements. This decision impacts residents by clarifying how unrecorded property improvements are handled in tax assessments and sets a precedent for similar cases. It underscores the importance of clear communication between county departments and ensures that property owners are not unfairly burdened with retroactive tax assessments when they have taken steps to comply with local regulations.