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 land value only. County staff reported the parcel had been subdivided into two landlines, one of which the staff said is effectively in the river and assigned no value; the staff presented a land value equivalent to about $13.57 per square foot for the usable portion and applied a 50% flood adjustment. Alba told the board that no additional documentation had been received supporting the taxpayer’s $200,000 opinion. Chair Randall Barnett moved to accept the county’s position and deny the appeal; the motion passed 4-0.

The second appeal, for 824 Riverside Drive, was presented by county staff. The assessor’s office said the property had flood damage and that the office had already reduced the assessed value from roughly $7 million to $3.5 million for 2025 because of flood-related impacts. County staff said the appellant did not appear and filed only written correspondence; staff recommended affirming the revised assessment. The board voted 4-0 to accept the county recommendation.

The board also heard a third appeal involving a multi-building residential property (three buildings), for which staff said the appellant again did not provide evidence beyond a written claim. Staff noted the property was occupied and that, in a prior reappraisal, the office had used income-and-expense information to set value. With no new evidence submitted by the appellant, the board voted 4-0 to affirm the county assessment.

All three decisions followed the same pattern in the hearing: county staff presented background, including site visits and flood-zone adjustments where applicable; board members asked questions about flood overlays, comparable land sales and how the county applies flood adjustments; staff reiterated that where the taxpayer submits no documentary evidence (appraisal, separated land value, recent comparable sales), the annual assessed value stands. Several board members commented that appellants retain the right to appeal the board’s decision to the state-level Property Tax Commission, where evidence can be submitted and reviewed.

Votes at a glance

- 1 Hendersonville Road — Motion to accept county assessment and deny appeal (moved by Chair Randall Barnett). Vote: 4-0 to deny appeal and affirm county assessment.

- 824 Riverside Drive — Motion to accept county assessment (county had reduced assessment for flood damage from about $7 million to $3.5 million). Vote: 4-0 to affirm county assessment.

- Multi-building residential property (three buildings; address not specified in hearing record) — Motion to accept county assessment. Vote: 4-0 to affirm county assessment.

The board’s members present were Chair Randall Barnett, Phil Blake, Katarina Leaguer and Preston Edwards; Glenda Weinert was absent. County staff who participated included Henry Alba of the assessor’s/treasurer’s office and county staff member Bob Capeitus. The board took no other business and adjourned after the three hearings.

The decisions are administrative determinations under N.C. Gen. Stat. 105-322; appellants who wish to continue appeals may file with the North Carolina Property Tax Commission within the statutory deadlines.