The Board of Equalization and Review is a 5 member committee of average Dare County citizens that meets once a year in order to hear grievances from any property owner who disagrees with the appraisal of their property. This includes real estate and personal property. The Board has the authority to increase or reduce the appraised value of any property, or may choose to support the current value.  By law, the Board must meet for its first meeting no earlier than the first Monday in April, and no later than the first Monday in May.  Notice of the meeting dates is published in the local newspaper each year.  In non-revaluation years, the board usually meets once or twice.  In revaluation years, more meetings are usually needed.  All meetings of the Board of E & R are open to the public.

The members of the Dare County Board of Equalization and Review are as follows:

Bette Gray, Barbara Britt, Michael Davenport, Talmadge Jones, Skip Jones

If the property owner is not satisfied with the Board’s decision, they may appeal to the North Carolina Property Tax Commission. 

All Dare County assessments are based on the market value as of January 2005, as required by North Carolina General Statute 105-283, 105-286 and 105-287. If the market value of a property has either increased or decreased since January 2005, the assessment cannot be changed by the Board of Equalization and Review to reflect the change in the market.  The Board of E & R and the NC Property Tax Commission can consider only if a property is equitably assessed based on the latest revaluation, and can change the assessment if the taxpayer can show that the assessed value is substantially different than the market value of January 2005.  The next countywide revaluation is scheduled for January 2013.  When the county has been revalued, assessments will be revised to reflect market conditions as of that date.

Appraisal office staff try to review any taxpayer’s grievance on an informal basis each year before the Board of E & R meets.  Many times we are able to explain the valuation process or make an error correction which will prevent the need for a Board hearing.  Taxpayers are not required to meet with us first; they may file directly with the Board of E & R if they choose. However, the taxpayer is required to file an appeal with the Board of E & R before they are allowed to file an appeal with the Property Tax Commission.