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26 <br /> 1 7. Reports <br /> 2 a. Report on 2021 Tax Appeals Results <br /> 3 The Board received a report on the results of the 2021 Appeals Process. <br /> 4 <br /> 5 BACKGROUND: 2021 was a Revaluation year, and in March 2021, the Notices of Revaluation <br /> 6 were mailed to property owners. Due to public concerns, the Board of Commissioners approved <br /> 7 a resolution at the June 15, 2021 Business meeting to extend the adjournment date of the <br /> 8 Board of Equalization and Review (BOER) until September 1, 2021, extending the <br /> 9 corresponding appeal period as well. <br /> 10 <br /> 11 Based on information brought to the Tax Office by community leaders, and additional research <br /> 12 by the Tax Office, the BOER directed the Tax Office on July 28, 2021 to review the additional <br /> 13 properties in the Northside area because of use restrictions in the area. <br /> 14 <br /> 15 The BOER adjourned on September 1, 2021 and held post-adjournment hearings through mid- <br /> 16 December 2021. <br /> 17 <br /> 18 As of December 16, 2021, all Decision Notices for 2021 formal appeals were completed and <br /> 19 mailed. Appellants had a 30-day window from the date of the decision notice to appeal to the <br /> 20 North Carolina Property Tax Commission (NCPTS). <br /> 21 <br /> 22 This report provides the results of the 2021 appeals, and the effects of the additional time <br /> 23 provided by the extension of the 2021 appeal period. It also provides the results of the <br /> 24 neighborhood conservation districts review. <br /> 25 <br /> 26 It should be noted that a value appeal initiates a review of the property by the assigned <br /> 27 appraiser, who will correct inaccuracies in the property record and adjust the value of the <br /> 28 property accordingly through application of the approved Schedule of Values. Any resulting <br /> 29 change in value may coincide with the appellant's opinion of value or be less or greater than the <br /> 30 appellant's opinion. The resulting value must reflect market value as of the most recent <br /> 31 revaluation date, as is required by the North Carolina General Statutes. <br /> 32 <br /> 33 Nancy Freeman, Tax Administrator, gave the following PowerPoint presentation: <br /> 34 <br /> 35 Slide #1 <br /> 2021 Tax Appeals Results <br /> N$nfy Frogman,Tax Administrgtpr <br /> Apnl 5.2022 <br /> 36 <br />