Board of Equalization and Review
Surry County originally appointed a special Board of Equalization and Review in 1982 in accordance with N.C.G.S. 105-322. This Board is the first level of review beyond the County Assessor for questions and concerns involving the listing, appraisal, and assessment of property. The Board convenes each year by the first Monday in May to hear appeals of property taxpayers within the County. In January, the Surry County Board of County Commissioners re-appoints the Board, which is made up of Surry County citizens.
The Board of Equalization and Review is sworn by Oath of Office to support and maintain the Constitution and laws of the United States, and the Constitution and laws of North Carolina which command that the power of taxation be exercised “in a just and equitable manner” and to faithfully discharge the duties of office and not allow personal or political friendships or obligations to influence their actions.
The Board of Equalization and Review is required to perform their duties in a consistent, uniform, and non-discriminatory manner and afford each appellant a fair and impartial hearing. Their objective is to review each appeal and weigh it for fairness and equitability among other assessment within the County. They carry the authority to change any values they determine are in need of adjustment. Each taxpayer, which has submitted a timely appeal, will be given the opportunity to appear before the Board. The Board takes each appeal under advisement and with due consideration renders a decision that accurately applies legal principles to the facts of each case. Once the Board has voted on an appeal and if the appellant is not satisfied with the decision, the appellant has the opportunity to proceed with their appeal to the North Carolina Property Tax Commission.
Board of Equalization and Review Agendas