Board of Equalization & Review

Meeting Information

  • Meets as needed and scheduled by the Tax Assessor.


  • Per NC GS 105-322, the Board of Equalization and Review:
    • Reviews tax lists of the county for the current year to ensure that all taxable property is listed on the abstracts and tax records of the county and appraised according to the standard required by GS 105-283, and corrects abstracts and tax records to conform to the provisions of the guidance. 
    • Hears taxpayer appeals to the value placed on real property for the tax year.
    • Carries out duties as defined in Statute 105-322.
    • Submits reports to Department of Revenue and Property Tax Commission.
    • Has a duty to change abstracts and records after adjournment, to hear appeals relating to discovered property under G.S. 105-330.2(b), to hear appeals relating to audits conducted under 105-296(j), and hear appeals relating to personal property.


  • There are five appointed members, plus one alternate.
  • Vacancies are posted annually on the Haywood County website and in the newspaper of record. 
  • Members are interviewed and appointed by Board of County Commissioners.
  • Each term is one year.  There are no term limits as all positions are reposted annually and all eligible Haywood County residents can apply. 
  • Each member is required to take an oath. 
  • Members of the Board of Equalization and Review are compensated for their time.