The Board of Equalization and Review is a quasi-judicial board that has the responsibility to hear property tax appeals from property owners in Carteret County. The members of the Board are citizens appointed by the Board of County Commissioners. Under North Carolina Law, each county must have an Equalization and Review Board to hear appeals of property values. North Carolina law gives the Equalization and Review Board the authority to change the value of taxable property. The Board may decide to lower, leave as is, or raise the assessed value of any property that is appealed based on the evidence presented by the taxpayer and the county.
The Board of Equalization and Review is the first step in the formal appeals process for real property, personal property, and registered motor vehicle values. To appeal your taxable value click here for appeal deadlines, and procedures. We should then have a list of all the appeal rules to click on. I will send those in a separate email.
Statutory Authorization: NCGS 105-322 Member Specifications: 7 members Term: 1 year Compensation: $10 per hour
Meeting Date: By statute, the Board of Equalization and Review must convene between the first Monday in April and the first Monday in May each year. The length of the session is dependent on the volume of appeal requests. Once the Board adjourns, no further real estate appeals will be heard until the next year. Meeting Place: *Meeting dates & locations subject to change