How to Review and Appeal Buncombe County's 2026 Property Reappraisal
Value notices will be mailed to all Buncombe County property owners in January 2026; if you disagree you can appeal informally to the Assessor or formally to the Board of Equalization and Review.
Overview
Buncombe County issued a general reappraisal with effective date January 1, 2026. Value notices will be mailed to all real property owners in January 2026, and the county says: “The General Reappraisal is underway. All property owners in Buncombe County will be receiving a new notice of value that is effective as of Jan. 1, 2026.” If you don’t agree that your new value reflects market value, the county emphasizes that “all taxpayers have the right to appeal the assessed value of their property.”
What a general reappraisal means
A general reappraisal is the process “where all property (land and buildings) in the County is revalued to its current market as of Jan. 1.” Buncombe County has followed a planned schedule of data collection, consultant review and statistical testing—documented in a timeline labeled “Reappraisal 2026 2/28/2025”—that led to the January 2026 effective date. State law frames the exercise: “NC General Statute §105-286 specifically requires counties to reappraise all real property at least once every eight years. This statute also authorizes counties to reappraise more frequently than every eight [...]”
- Sales comparison or market approach: “This approach compares the selling prices of similar properties and places a value on those properties based on actual selling prices. This approach is the most accurate when there are numerous sales occurring.”
- Cost approach: “Cost approach: Values are determined on what it would cost to replace a similar property at current building costs minus depreciation, based on a variety of factors and the age of the property. This approach is best used for unique properties or newer construction.”
How the county set values
The county reports that “Reappraisal is completed using mass appraisal methodology.” That means assessors use models across large groups of properties rather than valuing each parcel in isolation. The county describes two main approaches it applies:
The county’s timeline materials also document preparatory actions—an RFP published for a reappraisal consultant, data analysis, questionnaires and interviews for residential and commercial properties, site visits and “analysis of aerial and street level photography 2/28/2025”—that fed into the mass appraisal work.
Key dates and the county timeline (what to expect)
The county timeline makes the sequence clear even where exact calendar deadlines are not listed: “Value notices mailed to all real property owners January 2026.” That mailing starts the notice-and-appeal sequence. The timeline text reproduced by the county shows the sequence in order: final value review and approval, informal appeal period opens, value notices mailed January 2026, Board of E&R convenes, informal appeal period closes, formal appeal period opens, Board of E&R adjourns, formal appeal period closes, and “Board of E&R appeal hearings begin April May June.”
Preparatory work in 2025 is also shown on the timeline: an extended period of community engagement and surveys across July–December and lighter follow-up work across February–June 2025, the consultant beginning work, data audits, statistical testing and formal presentations of the Schedule of Values to the Board of Commissioners including an appeal period for that Schedule of Values.
Note: the county’s public materials show month groupings and sequencing but do not include every calendar deadline in the excerpts provided. For exact start and end calendar dates for the informal and formal appeal windows, contact the Assessor’s Office or check the county calendar.
If you disagree with your notice: two appeal paths
The county explains the two clear paths to challenge an assessment: “Property owners may appeal their assessments informally to Buncombe County Property Assessment or formally to the Board of Equalization and Review (BOER).” You have the legal right to appeal: “If you don’t agree that your new value reflects market value, all taxpayers have the right to appeal the assessed value of their property.”
A practical, sequential approach if you disagree: 1. Review your mailed notice carefully when it arrives in January 2026 and compare it to recent sales of similar properties in your neighborhood. 2. Gather supporting documentation—recent comparable sales, pictures, permits, repair estimates, or evidence of damage—and be prepared to explain differences in property characteristics. 3. Use the county’s tools (see Contacts section) and call the Assessor’s Office at (828) 250-4940 if anything on the notice looks incorrect or unclear. 4. File an informal appeal with Buncombe County Property Assessment first; the county encourages documentation for that review. 5. If the informal appeal does not resolve the issue, file a formal appeal to the Board of Equalization and Review (BOER) for a hearing during the BOER schedule (the county indicates hearings begin in April–June).
Because the public excerpts do not list precise start and end dates for the informal and formal windows, confirm the exact filing deadlines and required forms with the Assessor’s Office.
What evidence helps
Buncombe County explicitly recommends documentation for both informal and formal appeals: “For both, you are encouraged to submit documentation as to why the assessed value does not reflect fair market value and/or to provide additional information about property characteristics that may influence the assessed value.” Useful materials include copies of comparable sales, recent appraisals, photos showing deferred maintenance or damage, building permits, contractor estimates for replacement costs, and any survey or measurement discrepancies.
Practical tools, clinics and contacts
The county directs property owners to its property owner’s dashboard on the tax website for comparable-sales tools and other resources, and to check the county calendar for “community information sessions or an appeal clinic near you.” If you have questions, the county instructs: “If you have any questions about your property value or how to appeal, please contact the Buncombe County Assessor’s Office, (828) 250-4940.” Related county pages and headlines include “Reappraisal 2026 Timeline,” “New Property Value Notices in the Mail,” and “Reappraisal 2026 Basics: What You Need to Know.” A related news item lists: “Buncombe Removes Interim Title, Appoints Eric Cregger as Tax Assessor,” which names the county’s tax assessor in the public materials.
- Tip: when calling, ask for the exact calendar dates for the informal and formal appeal windows and where to submit documentation (mailing address, email or online form), and whether the county will provide an explanation of value that lists the comparable sales used.
Administrative steps the county took
The county’s Reappraisal 2026 materials document concrete administrative steps that underpin the new values: an RFP for a reappraisal consultant, the consultant’s engagement and data analysis, final value audits and market adjustments, presentations of a Schedule of Values to the Board of Commissioners and a year-end review with the reappraisal consultant. The timeline also lists “site visits” and “analysis of aerial and street level photography,” reflecting the data collection used in the mass appraisal.
Legal context and next actions
Remember the statutory baseline: “NC General Statute §105-286 specifically requires counties to reappraise all real property at least once every eight years. This statute also authorizes counties to reappraise more frequently than every eight [...]” That legal requirement is why Buncombe conducted this general reappraisal with an effective date of Jan. 1, 2026.
- Expect your mailed notice in January 2026.
- Review the notice against recent sales and the county’s valuation methods.
- Call (828) 250-4940 for exact appeal deadlines, filing procedures, forms and clinic dates.
- Bring documentation to any informal meeting and prepare for a BOER hearing if the informal review does not resolve the issue.
To protect your rights and timing:
Conclusion
The reappraisal is a county-wide reset, effective Jan. 1, 2026, backed by mass appraisal methods, consultant review and data audits. The county makes clear: you have the right to challenge the assessed value and avenues to do so—informally to Buncombe County Property Assessment and formally to the Board of Equalization and Review—so plan to review your notice when it arrives in January and contact the Assessor’s Office at (828) 250-4940 for the exact dates, forms and clinic events you’ll need to meet those appeal windows.
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