Board of Equalization and Review Meeting

The Buncombe County Board of Equalization and Review met on April 11, 2025, to address the start of the 2025 property tax appeal process. The meeting focused on administrative procedures, the formal opening of the appeal period, and the establishment of standards for handling future cases.

The board took two primary actions during the session. First, the members approved the minutes from their previous meeting held on March 19, 2025. Second, the board officially convened the formal appeal period for 2025, which will remain open until May 16, 2025. This action closes the informal appeal period and allows residents to file formal appeals regarding their property valuations.

A significant portion of the meeting was dedicated to discussing procedures and standards for handling property tax appeals. The board considered how to schedule hearings to provide predictability for appellants and the public, noting that while Tuesday was discussed as a potential day, it may conflict with County Commissioner meetings. The discussion also covered the frequency and length of hearing sessions, the requirement for appellants to submit supporting documentation such as appraisals in advance, and the order of presentations during hearings. Randall Barnett, the Board Chair, emphasized the importance of adhering to North Carolina General Statutes and ensuring fair processes for appellants.

The board also discussed the possibility of establishing rules regarding late list penalties. Staff advised that while counties can set their own rules, the general trend is toward denying waivers unless an error was made by the assessor’s office. No decisions were made regarding specific appeals or the adoption of new rules for late list penalties at this meeting; the discussion was focused on considering options and establishing procedures.

Staff member Kurt provided guidance on best practices for handling appeals, including managing evidence and navigating quasi-judicial procedures. He highlighted the need to balance fairness with efficiency, particularly as reappraisal years approach. The board did not vote on any specific penalty rules during this session.

There were no public comments recorded during this meeting. The discussions regarding scheduling and procedures were internal board matters aimed at improving accessibility for future appellants.

For follow-up actions, staff member Kurt agreed to send out a poll to board members regarding their preferred meeting days and times. Additionally, staff will provide the board with a document outlining potential rules for handling late list penalties, based on practices in other North Carolina counties. The board is scheduled to meet again on May 16, 2025, to formally close the appeal period and to determine a schedule for hearing appeals.