Board of Equalization & Review
The date at which the Board will adjourn for the purpose of taking appeals or applications for 2015 is June 2, 2016. The first meeting of the board must be held no earlier than the first Monday in April and no later than the first Monday in May.
Meetings will be held at:
Iredell County Tax Administration Building
135 E Water Street
Statesville, NC 28677
firstname.lastname@example.org (Do not submit appeals to this address)
The information presented here is intended to provide property owners with a general understanding of what must be done to pursue an appeal to the Iredell County Board of Equalization and Review. In addition, information is provided explaining the hearing procedure and the operations of the Board.
The Board of Equalization and Review is the 1st step in the formal appeals process. If a taxpayer is not satisfied with the results of the informal review by the County Assessor's Office, he may then file an appeal with the Board. The Board is authorized to hear appeals of listing and appraisal decisions of the Iredell County Tax Assessor's Office. The Board is composed of 5 members and 2 alternates appointed to a 1-year term by the Iredell County Board of Commissioners.
How & When Appeals Are Due to be Filed
A request for an appeal to the Board of Equalization and Review must be in writing. The request must state the grounds for the appeal and identify the property in question. The request must be signed by the property owner or the property owner’s attorney. A non-attorney “tax representative” may sign a request only if he attaches to such request an acceptable copy of his “power-of-attorney” to represent the property owner, without such, the appeal will be rejected.
In the case of a partnership or corporation, a request for appeal must be signed by a general partner of a partnership, an officer of a corporation, or an attorney for the organization. A request for appeal of real estate for the current year must be filed within 30 days after the County Assessor has mailed a notice of value, or any time prior to the adjournment of the Board of Equalization and Review for the purpose of taking appeals.
Notices of Assessed Value & Submittal Dates
The only notice of assessed value of personal property is the tax bill, therefore, a request for appeal of personal property must be filed within 30 days after the County Tax Collector has mailed the tax bill. Tax Bills are usually mailed in August of each year. A request for appeal form submitted by means other than the United States mail is considered to be filed on the date it is received in the office of the County Assessor. A request submitted by United States mail is considered to be filed on the date shown on the postmark stamped by the U.S. Postal Service. If there is no postmark, or the postmark doesn’t show the date of mailing, the request will be considered to be filed on the date it is received by the office of the County Assessor. Appeals to the Board of Equalization and Review will not be accepted electronically.
Grounds of Appeal
- Valuation Decisions: Grounds for appealing "valuation" decisions are generally:
- That the property has been appraised at a figure in excess of, or less than, its true value in money
- That the property has been appraised at a greater, or lesser, percentage of its true value in money than other similar property in the county. A change in value, by itself, is not a basis for appeal.
- Listing Decisions: Grounds for appealing "listing" decisions are:
- The property is not taxable
- The property has been assessed against the wrong person
- Procedural requirements have not been met
The 5 members of the Board of Equalization and Review and the County Assessor acting as Clerk to the Board will conduct the Hearing. The County Assessor will provide a secretary to take the minutes of the meeting. The appraiser responsible for the property in question may be present to represent the County's position on the appeal. Unless the County Assessor's office and the property owner have reached an Assessment Agreement prior to the Hearing, the property owner (or his attorney) must be present. Property owners are allowed to represent themselves at the Board of Equalization and Review. They may also send an attorney or a representative they’ve granted power of attorney to.
A hearing before the Board of Equalization and Review is the first step in the Formal Appeal Process. In hearings involving "valuation," the county's appraisal is presumed to be correct. In order for a property owner to prevail, he must carry the burden of proof. The property owner may bring witnesses; however, all documentation/evidence supporting the appeal must be included with the appeal or made available to the Assessor acting as Clerk to the Board no later than 10 working days before the hearing.
An appraiser from the Office of the County Assessor may inspect the property and take photographs prior to the Hearing. The appraiser will present his recommendation to the Board at the Hearing.
After all evidence is presented, the Board will consider all the evidence and inform the property owner of its decision, in writing, within 30 days after the hearing. Anyone desiring further information concerning the Board of Equalization and Review may contact the County Assessor's Office by phone at 704-928-2043, or by mail:
P.O. Box 1027
Statesville, NC 28687