Buncombe County board denies appeal over unlisted manufactured home, upholds $712 tax assessment

On Feb. 16, 2026, the Buncombe County Board of Equalization and Review voted to deny an appeal from Mary Lou Radis challenging a tax notice tied to a manufactured/mobile home located in the county. Randall Barnett moved that the board "accept the county's recommendation and deny our appeal," and the motion carried with no recorded opposition.

County staff, sworn for the record, told the board the home was discovered through the annual report the manufactured-park manager is required to provide. Staff said the unit is a 2023 model that was placed in the park in 2024, making it taxable for the Jan. 1, 2025 tax year. A tax notice was prepared and mailed on or about Nov. 3; staff reported a tax amount of $712 with associated penalty and that payment was received on Nov. 25. Staff also told the board a refund would be processed if the appeal were ultimately sustained.

Board discussion centered on the timing of placement and prior ownership. One member noted his belief that the appellant may have been told the unit was not taxable at the time of purchase; another member and staff explained that North Carolina law requires property present in the county on Jan. 1 to be listed for taxation that year, and that a late discovery can trigger assessment and penalty provisions. After deliberation the board denied the appeal. "So the county won their case," the chair said following the vote.

The denial means the county's assessment stands for the 2025 tax year; because the appellant paid the notice, staff indicated the administrative path would be a refund only if the board had reversed the assessment. The meeting then moved on to other agenda items, including notice-of-value rollout plans and scheduling for reappraisal training.