Board of Equalization & Review

Meetings

  • Between the first Monday in April (at the earliest) and the first Monday in May (at the latest) and the new fiscal year.

Members

RepresentationMember
BOER MemberMichael Ayers
Tax Commission /BOER MemberWilliam Foster
BOER MemberKent Elliott
Tax Commission/BOER MemberKim Smith Griffin
Tax Commission/BOER MemberMichael Somero


Board Overview

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.