Board of Equalization & Review (BOER)
The Alamance County Board of Equalization and Review (BOER) is a citizen board that gives property owners the chance to appeal their tax value. While the information below covers the basics, every situation is unique. For specific guidance, please contact the Appraisal Section of the Tax Department at (336) 570-4116.
What is the BOER?
The BOER is a board appointed by the Alamance County Commissioners to hear appeals from property owners who disagree with their tax value. Their role is to make sure property assessments are fair and follow state law.
Who serves on the BOER?
- The BOER has five members, each appointed by a County Commissioner.
- Members are local citizens from a variety of backgrounds—such as business, education, real estate, farming, and construction.
- They represent the County Commissioners, not the Tax Department.
When does the BOER meet?
- The first meeting is held each year between the first Monday in April and the first Monday in May (usually early April).
- Meetings take place at the Commissioners’ Room, Alamance County Office Building, 124 West Elm Street, Graham, NC 27253.
- Meetings continue until all appeals are resolved. Special sessions may be scheduled in rare cases (such as exemption or deferred tax status appeals).
How do I file an appeal?
- Appeals may be filed beginning in January each year until the BOER adjourns its regular session.
- To ensure your appeal is heard, it’s best to file by the end of March.
- Use the BOER Appeal Form, available on the Tax Department website, in person at the tax office, or by mail/email/fax.
- Appeals to a special session can be filed by sending a letter to the BOER.
What happens after I file?
- Review by an appraiser – An appraiser from the Tax Department will review your appeal (desk review first, then possibly a field review).
- Agreement option – If you and the appraiser agree on a new value, you won’t need to attend the hearing.
- Hearing scheduled – If no agreement is reached, you’ll attend a hearing to present your case.
What can be considered in an appeal?
May be considered:
- Property details (size, condition, quality, etc.)
- Recent purchase price (adjusted to the January 1, 2023 market)
- Cost of improvements or repairs (with documentation)
- Comparable sales or appraisals (adjusted to January 1, 2023)
- Rental income at market rates
- Maps, surveys, easements, restrictions, or other documented property impacts
Cannot be considered:
- Increase from last year’s value
- Current market conditions (all values are based on January 1, 2023)
- Ability of the owner to pay
- Business income or below-market rent
- Personal circumstances unrelated to the property’s market value
What is a hearing like?
- Hearings last about 20 minutes.
- You present first (facts, documents, or witnesses).
- The Tax Department presents next.
- The Board reviews and decides—sometimes on the spot, sometimes later.
Can I appeal further?
Yes. If you disagree with the BOER’s decision, you may appeal to the:
- North Carolina Property Tax Commission (Raleigh)
- NC Court of Appeals
- NC Supreme Court
Appeals must be filed within 30 days of receiving your decision letter, using form AV-14 or a signed letter of appeal. Instructions will be included with your notice.
Our goal: The BOER ensures every property owner has the opportunity to be heard and that all tax values are set fairly and consistently across Alamance County.
