County to advertise for board of equalization seats; appointments planned for August

During the county administrator’s report, staff briefed the Board of Supervisors on the upcoming reassessment and the need to form a Board of Equalization to hear appeals once the reassessment becomes effective in July 2026.

The presenter said state law requires each locality’s board of equalization to have not less than three members nor more than five members or the number of local election districts, whichever is greater, and that Amherst County will need five members and two alternates. The speaker said the county will advertise and reach out to builders and developers and asked supervisors to identify two candidate recommendations to bring to the board’s August meeting; the board will make appointments and recommend them to the circuit court at the August meeting.

The presenter said 30% of the board’s membership should be commercial or residential real estate appraisers, other real estate professionals, builders, developers, or legal/financial professionals and that at least one such member should sit on cases involving commercial, industrial, or multifamily properties unless waived by taxpayers. The exact stipend amount for members was not specified during the report; staff said the county would begin advertising and outreach to recruit qualified candidates.

Why it matters: The Board of Equalization will hear appeals of property reassessments that can affect tax bills and taxpayers’ rights to challenge valuations. Recruiting members with appraisal and real-estate expertise is a statutory expectation described in the briefing.

What happens next: Staff will advertise openings and ask supervisors to bring candidate recommendations to the board’s August meetings; the board will then forward names to the circuit court for official appointment.