Equalization & Review Board

The Board of Equalization and Review is a quasi-judicial board that has the responsibility of hearing 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.

Statutory Authorization: NCGS 105-322
Member Specifications: 7 members
Term: 1 year
Compensation: $15 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 next year.
Meeting Place:
*Meeting dates & locations subject to change