Board of Equalization and Review

The Board of Equalization and Review (BER) is a local citizen board that hears property tax appeals from Guilford County property owners. Its role and responsibilities are established by North Carolina law.

The BER serves as the first step in the formal appeals process. State law requires each county to have a Board of Equalization and Review to ensure property values are reviewed fairly and uniformly.

The Board has the authority to review and adjust property values. After hearing an appeal, the Board may:

• Decrease the assessed value
• Leave the value unchanged
• Increase the assessed value

The five members and three alternate members of the Board of Equalization and Review are appointed by the Guilford County Commissioners.

Board members should be residents of Guilford County with knowledge and experience in real estate, personal property, and taxation issues. They should be willing to listen objectively and make decisions on property tax appeals while following guidelines established by the North Carolina Department of Revenue.

North Carolina law requires that real estate be assessed at 100% of market value as of the last reappraisal date. The Board makes its decisions on appeals strictly based upon value. Comparable properties that have sold in your area close to the last reappraisal date would be considered good evidence.

Invalid reasons to appeal:

• Amount of tax increase
• Amount of increase in tax bill
• Taxpayer's inability to pay the taxes

Board members hear evidence presented by the county and also by property owners. Properties involved in forced sales (foreclosures) are not considered to be qualified, comparable sales. Board members will evaluate whether each appealed property was accurately and equitably assessed based on market values as of the last reappraisal date.

The appeal period runs annually from January 1 through May 15 of each tax year. Appeals must be submitted in writing and apply only to the current tax year. The deadline to file an appeal is May 15 at 5 p.m. (EST). If May 15 falls on a weekend or holiday, the deadline will extend to the next business day. Appeals may also be filed online.

If you prefer to request a paper form, please call 336-641-4814. The form must be completed in full and signed by the property owner or their authorized representative.

The Board of Equalization and Review will only consider appeals that are received or postmarked by May 15.

Once an appeal is submitted, an appraiser will review the property’s assessed value and provide a recommendation to the property owner. If the owner agrees with the recommendation, no hearing is required. If the owner does not agree, a hearing will be scheduled, and a specific date and time will be provided for the owner to present their case to the Board.

The Board may increase, decrease, or uphold the assessed value of any appealed property.

The Board can only make a change in value based on evidence of value. The best evidence of value is the selling price of properties similar to yours which have sold on the open market close to the January date of the reappraisal year. 

An appraisal dated for the previous year is good evidence. The current cost of constructing a building and appreciating the value based on age is good evidence. The comment “My basement floods when it rains” states a condition of the house which will reduce the value but does not indicate how much. The comment “My basement floods when it rains and a contractor has estimated a cost of $3,600 to waterproof it.” is a statement which gives the Board evidence about the amount of value change.

The Board will consider your evidence of the value, but by law, the Board can only make changes in value that are supported by evidence to show that the value is not the true market value.

The five members of the Board of Equalization and Review and the Clerk to the Board will conduct the hearing. An appraiser will be there to present the county’s position on the appeal. Property owners are allowed to represent themselves or they may send an attorney, or they may grant power of attorney to a representative.

A hearing before the Board of Equalization and Review is the first step in the formal appeal process. For valuation appeals, the county’s assessed value is presumed to be correct. Property owners are responsible for providing evidence to support a different value.

Due to limited hearing time, property owners are encouraged to submit supporting documentation when filing their appeal. An appraiser will review the submitted information prior to the hearing.

At the hearing, a county appraiser will present evidence and a recommendation to the Board. The appellant will also have an opportunity to present evidence and their opinion of value. After all evidence has been presented, the Board will consider the information and decide.

You will be notified of the Board’s decision in writing within approximately two weeks of the date of your hearing. Information will be enclosed explaining your options should you not agree with the decision. By state law, the decision of the Board is only for the current calendar year and cannot be retroactive.

The Board of Equalization and Review’s schedule varies according to the number of appeals. It usually begins hearing appeals in the summer.