- Between the first Monday in April (at the earliest) and the first Monday in May (at the latest) and the new fiscal year.
|BOER Member||Michael Ayers|
|Tax Commission /BOER Member||William Foster|
|BOER Member||Kent Elliott|
|Tax Commission/BOER Member||Kim Smith Griffin|
|Tax Commission/BOER Member||Michael Somero|
Each calendar year, between the first Monday in April (at the earliest) and the first Monday in May (at the latest) and the new fiscal year, the Board of Equalization and Review (E & R Board) assumes an active role in administering the property tax. In some counties, the county commissioners serve as the E & R Board. In Randolph County, however, the County Commissioners have established a special board to serve in this capacity. The E & R Board consists of five members, three of whom are the Tax Commission members, and two others appointed by the County Commissioners.
The E & R Board must review the assigned listings and valuations and may make changes to ensure that the values meet the standards established by state law. They must also hear any property owner’s appeal concerning the value assigned to his property (or that of others), and they have authority, within limits, to make adjustments upward or downward. Powers and duties of Board of E&R G.S 105-322 & 105-323.