2025_10_29 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID:6A24285A-81 BA-45BO-BD68-Cl1 D7E41 E41`0 Motion Time By Second To move into recess 2:02PM Leon Meyers Saru Salvi To return to order 2:07PM Leon Meyers Richal Vanhook Motion Time By Second To move into recess 2:30PM Leon Meyers Saru Salvi To return to order 3:35PM Leon Meyers Richal Vanhook Related meeting notes: After discussion with staff attorney Martha Bordogna, the current Board made a recommendation that the 2026 Board of Equalization and Review establish the following policy related to commercial tax value appeals only. This policy aligns with NC Property Tax Commission policy. Qualified Representatives of Property Owner Entities • In a tax value appeal hearing, a qualified representative of the owner entity(as defined by the NCDOR BOER Manual and G.S. 105-290(d2)) must be present(*see exception below). • Qualified representatives include: o An officer, manager, or member-manager of the entity. o An employee whose income is reported on IRS Form W-2, provided the entity has authorized such representation in writing. o An owner of the business entity, if the owner's interest in the entity is at least 25%and the entity provides written authorization for representation. Use of Non-Attorney Consultants • If a business entity elects to use a non-attorney consultant,the entity is required to complete Form AV-63, and the form must be signed before a notary public. • The owner entity's qualified representative must be physically present at the hearing unless the entity is represented by a licensed attorney. Calling Witnesses: • A qualified representative or an attorney may call witnesses during the hearing, including property tax consultants who are not attorneys, to provide testimony or evidence relevant to the property's valuation or other issues under review. *Representation by Attorneys: When a property owner entity is represented by a licensed attorney,the presence of a qualified representative of the owner entity is not required at the hearing. The Board's current policy related to representation for appeals of residential property tax values remains unchanged.