Department of Revenue gives Union County board refresher on property tax appeals, valuation standards

Lindsay Smith, a representative of the North Carolina Department of Revenue, gave a detailed briefing to the Union County Board of Equalization and Review on the county appeals process, valuation standards and the board’s duties.

The presentation summarized who may file appeals, the distinction between informal assessor review and formal Board of Equalization and Review (BER) appeals, timelines and the process for appealing BER decisions to the state Property Tax Commission and courts.

Smith said the assessor’s authority to change a property’s value “shifts to the board of equalization and review once the board of equalization and review convenes,” and that after the BER issues a written decision taxpayers have 30 days to appeal to the Property Tax Commission. She added that the Property Tax Commission hears appeals de novo and that appeals from the Property Tax Commission may proceed to the Court of Appeals and, with discretionary review, to the North Carolina Supreme Court.

Why it matters: the presentation reviewed legal deadlines and statutory limits that govern when and how property valuations and exemption decisions may be changed, and it emphasized consistent, equitable application of those rules by county officials.

Smith walked the board through core duties of the BER: examining and reviewing current-year tax lists, correcting clerical and appraisal errors, changing appraised values within statutory limits, issuing written…