North Carolina General Statute 105-322 establishes the Board of Commissioners as the Board of Equalization and Review and also allows the Board of Commissioners to establish a special Board of Equalization and Review to hear tax valuation appeals. The Burke County Board of Commissioners established this special Board, consisting of five regular members, none of whom are Commissioners. All members are property owners and residents of Burke County.

This special board hears and makes valuation decisions only. They cannot consider taxes or the ability to pay taxes in their decisions. After being presented the facts from the taxpayer and the Tax Assessor, they will render a decision for either: no value change, a reduction in value, or an increase in value.

If you wish to appeal a real property value, an appeal form is available from the link below. Appeal forms may be hand delivered to the Burke County Tax Office at 110 N Green Street, Morganton, NC, or mailed to PO Box 219, Morganton, NC 28680. E-mailed or faxed appeal forms will not be accepted. Appeals will be accepted from January 2, 2027 thru March 31, 2027.

To access the appeal form: CLICK HERE

To access the Board of Equalization and Review meeting dates: