Buncombe County board affirms county assessments, denies three tax appeals citing lack of evidence

The Buncombe County Board of Equalization and Review on Sept. 15 upheld county property assessments and denied three separate appeals after county staff said appellants provided no substantive evidence to support lower valuations.

The board — chaired by Randall Barnett — voted 4-0 in each case to accept the county assessor’s recommendations. Under North Carolina law the board convened to hear property tax appeals under North Carolina General Statute 105-322; appellants who disagree with the board’s decision may appeal to the North Carolina Property Tax Commission.

County treasurer Henry Alba presented the first appeal, for a parcel on Hendersonville Road, and said the taxpayer’s stated opinion of value for 2021 was $200,000. Alba told the board that annual assessments are presumed correct and the burden is on the taxpayer to show an assessment is incorrect. He said the county’s revised 2025 assessment removed the improvements from the valuation because the structure was destroyed and therefore the 2025 assessment represented…